Risk Assessment: Evidence Flashcards
1
Q
Which of the following is not an assertion relating to classes of transactions?
a. ) Accuracy
b. ) Consistency
c. ) Cutoff
d. ) Occurence
A
Answer is (b).
(b) Consistency is not an assertion relating to classes of transactions.
The assertions for classes of transactions are:
- occurence
- completeness
- cutoff
- classifications
- accuracy
OCCCA
