Deficiency of vitamin B12 that causes serious neurologic, psychological, gastric, and intestinal abnormalities. Characterized by decreased gastric production of hydrochloric acid and deficiency of intrinsic factor, essential for vitamin B12 absorption. Also known as Addison's anemia. Overview-Pathophysiology.
Affidavit-Only Dependent Verification. A less comprehensive dependent eligibility audit that is less document-based, relying on the employee to affirm that any enrolled dependents are eligible and meet the planâs eligibility requirements.
Auditors complete the audit of a small business in an organized manner by mapping audit objectives onto management assertions. This mapping allows the auditor to design audit procedures that specifically test the quality of financial information. By understanding some common management assertions and how the auditor tests them, you can see how the auditor designs procedures to meet the objectives of the audit. When testing income statement accounts, one of the auditor's main objectives is to test occurrence.