The Three Audit Assertions That Are Important to Ensure the Auditor

question 30

Multiple Choice

The three audit assertions that are important to ensure the auditor has gained sufficient and appropriate audit evidence for sales revenue are:

• A) completeness, accuracy and occurrence.
• B) occurrence, accuracy and cut-off.
• C) cut-off, accuracy and completeness.
• D) classification, accuracy and completeness.

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Definitions:

Decreased Heart Rate

A condition where the heartbeat is slower than the normal range, which can be a sign of efficient heart function or a health problem.

Dilated Pupils

A condition where the pupils of the eyes are larger than normal, often due to low light, excitement, or the effect of certain drugs or medications.

Excessive Worry

A heightened state of concern or anxiety beyond what is considered normal or helpful.

Work Stress

The response people may have when presented with work demands and pressures that are not matched to their knowledge and abilities and which challenge their ability to cope.