In an Effort to Satisfy the Completeness Objective, the Auditor

question 104

Multiple Choice

In an effort to satisfy the completeness objective, the auditor could perform which of the following test of details of balance procedures?

• A) Trace the book balance on the reconciliation to the general ledger.
• B) Trace outstanding checks to subsequent period bank statements.
• C) Perform a four-column proof of cash.
• D) Review financial statements to make sure that material savings accounts and certificates of deposit are disclosed separately.

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Definitions:

Electrical Charge

A fundamental property of particles that causes them to experience a force when placed in an electromagnetic field.

Neuron

A nerve cell that is the basic building block of the nervous system, responsible for receiving, processing, and transmitting information through electrical and chemical signals.

Stimulated

The condition of being aroused or activated through external stimuli or internal physiological processes.

Neural Transmission

The method through which neurons interact via electrical and chemical signals.