Question

Process checks the scope for accuracy and completeness​

Answer 1

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There are generally two ways to gain assurance for completeness and accuracy. One is to compare the report to information or data external to the system and the other is to compare the report to the internal database.

Completeness — all transactions that should have been recorded have been recorded.

Accuracy — the transactions were recorded at the appropriate amounts. Cutoff — the transactions have been recorded in the correct accounting period. Classification — the transactions have been recorded in the appropriate caption.

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