| AACSB: Analytic AICPA: BB Legal AICPA: FN Research Accessibility: Keyboard Navigation Blooms: Remember Difficulty: 3 Hard Learning Objective: 01-03 Describe and define the assertions that management makes about the recognition; measurement; presentation; and disclosure of the financial statements and explain why auditors use them as the focal point of the audit. Source: AICPA Topic: Management's Financial Statement Assertions |
| 9. | Which of the following types of audit evidence provides the least assurance of reliability?
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| AACSB: Analytic AICPA: BB Legal AICPA: FN Research Accessibility: Keyboard Navigation Blooms: Remember Difficulty: 3 Hard Learning Objective: 01-03 Describe and define the assertions that management makes about the recognition; measurement; presentation; and disclosure of the financial statements and explain why auditors use them as the focal point of the audit. Source: AICPA Topic: Management's Financial Statement Assertions |
| 10. | Which of the following is a management assertion regarding account balances at the period end?
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| AACSB: Analytic
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