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Commerce · Q70

Auditing

Graduate and Post Graduate · Commerce · question 70

Q70

Match the following in the term of Assertions and Explanation: List I (Assertions) List II (Explanations) a. Cut-off 1. Assets and liabilities exist b. Classification 2. Transactions and events have been recorded in proper accounts c. Occurrence 3. Transactions and events have been recorded in the correct accounting period d. Existence 4. Transactions and events that have been recorded, have occurred and pertain to the entity

Match the following in the term of Assertions and Explanation:
List I (Assertions) List II (Explanations)
a. Cut-off 1. Assets and liabilities exist
b. Classification 2. Transactions and events have been recorded in proper accounts
c. Occurrence 3. Transactions and events have been recorded in the correct accounting period
d. Existence 4. Transactions and events that have been recorded, have occurred and pertain to the entity
A.
a-1, b-3, c-2, d-4
B.
a-3, b-2, c-4, d-1
Answer
C.
a-2, b-1, c-3, d-4
D.
a-4, b-3, c-2, d-1

Answer: Option B

Solution

Answer: Option B
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