Which of the Following Is the First Task That the Auditor

question 25

Multiple Choice

Which of the following is the first task that the auditor must accomplish to demonstrate proficiency in auditing?

• A)Identify the evidence relevant for the audit of assertions that are made by management in its unaudited financial statements and notes.
• B)Design an audit program to obtain sufficient appropriate evidence about assertions management makes in financial statements and notes.
• C)Recognize the underlying assertions made by management in the financial statements and notes.
• D)Evaluate the evidence gathered in the performance of the audit program and decide whether management's assertions conform to generally accepted accounting principles and reality.

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Definitions:

Dorsiflexion

The movement that brings the top of the foot toward the shin, as seen when walking on the heels.

Eversion

The movement of the sole of the foot away from the median plane, or turning the foot outward.

Angular Movements

Movements of the limbs around their joints in the body that increase or decrease the angle between two bones.

Circular Movements

Movements that take place in a circular trajectory, often observed in joints allowing rotation around an axis.