Substantive Tests Must Be Designed to Tests Specific Audit Objectives

Multiple Choice

Substantive tests must be designed to tests specific audit objectives.
REQUIRED: For the following specific audit procedures, indicate the assertion that is being tested. Use the following letters, placing your response in the space provideD.
-Examine check register for the month following year end for disbursements
relating to the audit period.

A) Existence or occurrence
B) Completeness
C) Valuation or allocation
D) Rights and obligations
E) Presentation and disclosure