| 31. | The audit objective that footnotes in the financial statements should be clear and expressed such that the information is easily conveyed to the readers of the financial statements is related most closely with which of the ASB presentation and disclosure assertions?
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| 32. | The engineering department at Omni Company built a piece of equipment in the company's own shop for use in the company's operations. The auditor reviewed all work orders that were capitalized as part of the equipment costs. Which of the following is the ASB transaction assertion most closely related to the auditor's testing?
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| 33. | The engineering department at Omni Company built a piece of equipment in the company's own shop for use in the company's operations. When looking at the ending balance for the fixed asset account the auditor examined all work orders, purchased materials, labor cost reports, and applied overhead that were capitalized as part of the equipment costs. Which of the following is the ASB balance assertion most closely related to the auditor's testing?
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| 34. | Which of the following best describes the primary role and responsibility of independent external auditor? 上一篇：Macroeconomics 5th Edition by Charles I. Jones Test bank 下一篇：Financial Reporting 4th Edition by Janice Loftus Test bank 精选图文热门排序推荐文章 |