When the Auditor Uses Tracing as an Audit Procedure for Tests

question 52

Multiple Choice

When the auditor uses tracing as an audit procedure for tests of transactions she is primarily concerned with which audit objective?

• A)Occurrence
• B)Completeness
• C)Cutoff
• D)Classification

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Definitions:

Identical Twins

Identical twins are siblings who develop from a single fertilized egg that splits into two, sharing 100% of their DNA and typically having very similar physical characteristics and, often, similar behaviors.

Post-Traumatic Stress Disorder

A mental health condition triggered by experiencing or witnessing a terrifying event, leading to persistent flashbacks, nightmares, and severe anxiety.

Generalized Anxiety Disorder

A mental health condition characterized by persistent and excessive worry about various aspects of daily life, beyond what might be expected from the situation.

Pervasive Worrying

A chronic and excessive concern about a variety of topics, events, or activities, which is difficult to control and affects daily functioning.