Determining that the footnote disclosures related to long-term debt are accurate is an example of the ________ audit objective.

a.

presentation and disclosure

b.

completeness

c.

classification and understandability

d.

occurrence

Direct, written communication with the client's customers to identify whether a receivable exists is an example of a(n)

a.

test of details of balances.

b.

substantive test of transactions.

c.

analytical procedure.

d.

test of controls.

Which of the following assertions do NOT address classes of transactions and events for the period under audit:

a.

cut-off.

b.

completeness.

c.

rights and obligations.

d.

None of the above.