The audit procedure "Foot the notes payable list and trace the totals to the general ledger" is performed when verifying the accuracy objective for notes payable

A(n) ______ interview is one in which the interviewer focuses on hypothetical scenarios, such as "What would you do if a customer used profane language in speaking to you?"

Fill in the blank(s) with the appropriate word(s).

An adjusted trial balance is prepared to

A) test that the ledger is in balance after the accounts have been adjusted. B) facilitate preparation of the adjusting entries. C) both test that the ledger is in balance after the accounts have been adjusted and facilitate preparation of the financial statements. D) facilitate preparation of the financial statements.