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The classification balance-related audit objective

anuong05

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The classification balance-related audit objective

The classification balance-related audit objective

▸ involves determining if items included on a client's listing are included in the correct general ledger accounts.

▸ is the counterpart to the management assertion of completeness.

▸ involves determining if items included on a client's listing are disclosed properly in the financial statements.

▸ involves tying in the account balances to the general ledger.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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anuong05 Author

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Thanks

vernonb

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Good timing, thanks!

avance37

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Brilliant ツ

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