When Testing for Accuracy, an Auditor Searches for Evidence

question 51

Multiple Choice

When testing for accuracy, an auditor searches for evidence

• A) to verify that a recorded transaction or event took place and relates to the entity.
• B) that all disclosures that should have been included in the financial statements have been included.
• C) that transactions and events have been recorded at appropriate amounts.
• D) to verify that recorded assets are owned by the entity.

---

Definitions:

Mother's Language

The first language that a person learns from their mother or the primary caregiver in early childhood.

Animal Sounds

The vocalizations or noises produced by animals as a form of communication among the same species or with others.

Baby Talk

A simplified form of language used by adults when communicating with infants, characterized by high pitch, slow rate, and exaggerated intonation.

Object Permanence

The understanding that objects continue to exist even when they cannot be seen, heard, or otherwise sensed.