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:

Phobias

An intense, irrational fear of specific objects, activities, or situations that leads to avoidance behavior.

Mindfulness-based Therapy

A therapeutic approach that incorporates mindfulness practices, such as meditation, to promote mental health and well-being.

Exposure Therapy

A psychological treatment that involves the exposure to the feared object or context without any danger, in order to overcome anxiety.

Psychoanalytic Therapy

A therapeutic approach that emphasizes the role of unconscious processes in affecting conscious thoughts and behaviors, based on Freudian theory.