In an Integrated Audit,the Amount of Direct Testing of Account

question 2

Multiple Choice

In an integrated audit,the amount of direct testing of account balances is inversely related to

• A)subjectivity of estimates.
• B)riskiness of the account.
• C)effectiveness of internal control.
• D)materiality of the account.

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Judgment Pro Rata

A legal principle where the amount awarded or decided in judgment is distributed proportionally among creditors or claimants based on the size of their claims.

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Tangible personal property that is movable as opposed to real property or real estate.

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