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    Auditing and Assurance Services Study Set 2
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    Exam 23: Audit of Cash and Financial Instruments
  5. Question
    The Test of Details of Balances Procedure That Requires the Auditor
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The Test of Details of Balances Procedure That Requires the Auditor

Question 88

Question 88

Multiple Choice

The test of details of balances procedure that requires the auditor to trace the book balance on the reconciliation to the general ledger is an attempt to satisfy the audit objective of


A) detail tie-in.
B) existence.
C) completeness.
D) accuracy.

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