Directional Testing Is Important to an Auditor Because of Which

question 6

Multiple Choice

Directional testing is important to an auditor because of which of the following factors?

• A)Certain accounts are more prone to be misstated by overstatement than others.
• B)The auditor must remain organized when conducting an audit.
• C)The primary concern of the auditor is the understatement of asset and revenue accounts.
• D)It tests for existence and completeness simultaneously.

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Definitions:

Alzheimer Disease

A progressive neurodegenerative disease that causes memory loss, impaired reasoning, and changes in personality, mainly affecting the elderly.

Genetic Predisposition

Refers to the increased likelihood of developing a particular disease based on a person's genetic makeup.

Prions

Infectious, misfolded proteins that can cause a variety of neurodegenerative diseases by inducing normal proteins in the brain to also misfold.

Vitamin B Deficiency

A shortfall of B vitamins in the diet, leading to various health issues such as anemia, fatigue, and neurological impairments.