Which of the Following Assertions Relates to the Audit Objective

question 45

Multiple Choice

Which of the following assertions relates to the audit objective that all sales and other revenues that accrued to the entity during the period are included in the income statement?

• A) classification
• B) occurrence
• C) completeness
• D) accuracy

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Definitions:

Maintenance Stage

A phase in the behavior change process where individuals work to sustain their newly adopted healthy behaviors over the long term.

Transtheoretical Model

A theory of behavioral change that outlines six stages individuals go through when changing a habit or behavior.

Relapse

A return to a previous state of disease or negative behavior after a period of improvement or recovery.

SMART Principle

A framework for setting goals that are Specific, Measurable, Achievable, Relevant, and Time-bound, often used in project management and personal development.