The Three Audit Assertions That Are Important to Ensure the Auditor

question 30

Multiple Choice

The three audit assertions that are important to ensure the auditor has gained sufficient and appropriate audit evidence for sales revenue are:

• A) completeness, accuracy and occurrence.
• B) occurrence, accuracy and cut-off.
• C) cut-off, accuracy and completeness.
• D) classification, accuracy and completeness.

---

Definitions:

You-attitude

A communication style that focuses on the receiver's perspective and interests, often used to enhance effectiveness in business writing and publicity.

Audience Oriented

Focusing on the preferences, interests, and characteristics of the target audience for a message or product.

Electronic Messages

Communications sent and received over digital platforms such as email, texting, or messaging applications.

You-attitude

A communication style focused on addressing the needs, interests, and concerns of the audience rather than the speaker.