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

Question

Quizplus · Accepted Answer

Reviewing the accounts receivable trial balance for large or unusual items is more related to the existence or valuation objectives, not completeness. Completeness focuses on ensuring all transactions are recorded.

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