Moderate

An outside professional conducts an examination of company's accounting records in order to determine whether the company is maintaining records according to the generally accepted accounting principles. What this examination is called ?

Correct answer: B. Audit

  • A. Checking
  • B. Audit
  • C. Stock-taking
  • D. Accounting

Explanation

An audit is an independent examination of accounting records and financial statements to assess whether they follow accepted accounting principles and present reliable information. Checking and accounting are too broad to describe this formal examination.

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Individual consumers, firms and markets are examined through demand and supply, elasticity, consumer choice, production, costs, revenue and the determination of prices and output. The topic also covers market structures such as perfect competition, monopoly and oligopoly, plus market failure, externalities and the distinction between microeconomic decisions and economy-wide outcomes.

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