To test for the completeness balance-related audit objective, the auditor should review the accounts receivable trial balance for large or unusual items.

Question

Quizplus · Accepted Answer

Testing for completeness typically involves ensuring that all transactions that should have been recorded have been recorded, not reviewing for large or unusual items, which is more related to the accuracy or valuation objectives.

To Test for the Completeness Balance-Related Audit Objective, the Auditor