Accounting Multiple Choice Question – 9 September 2026

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Tick and Bash Partners, the auditors of Alex Manufacturing Ltd, are performing a test to ensure that there are no omissions from the non-current asset register.

With respect to which one of the following assertions will this procedure provide audit evidence?

Select ONE answer:

  1. Completeness
  2. Accuracy, valuation and allocation
  3. Existence
  4. Classification

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

  1. Correct – Testing for omissions is the same as testing for completeness (i.e., saying that nothing has been omitted from the register means the same as saying the register is complete).
  2. Not correct
  3. Not correct
  4. Not correct

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