An Auditor Selects a Sample of Items Recorded and Traces

question 46

Multiple Choice

An auditor selects a sample of items recorded and traces them back to the supporting documentation.This is an example of which of the following?

• A)directional testing for existence.
• B)directional testing for completeness.
• C)direct testing for valuation.
• D)direct testing for rights.

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Definitions:

Sociology

The systematic or scientific study of human society and social behavior, from large-scale institutions and mass culture to small groups and individual interactions.

Fertility Rates

The average number of children a woman is expected to have during her lifetime, a key demographic measure affecting population growth.

Death Rates

The number of deaths in a particular population, scaled to the size of that population, per unit of time.

New Malthusians

A group or perspective that revisits Thomas Malthus's ideas concerning population growth, advocating for population control to prevent or mitigate future environmental and resource crises.