What type of audit technique involves using a calculation to verify the completeness of the journal entry by adding a journal entry to the beginning balance and comparing it to the ending balance?
A) Trial balance roll forward
B) Trial balance roll backward
C) General ledger roll forward
D) General ledger roll backward

Question

Quizplus · Accepted Answer

The trial balance roll forward technique involves adding a journal entry to the beginning balance and comparing it to the ending balance to verify the completeness of the journal entry.

What Type of Audit Technique Involves Using a Calculation to Verify