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5. The two primary classes of transactions in the sales and
collection cycle are:
6. The most important aspect of evaluating the client's method of
obtaining a reliable cutoff is to:
7. Cutoff misstatements occur:
8. For most audits, a proper cash receipts cutoff is less important
than the sales cutoff because the improper cutoff of cash:
9. An auditor selects a sample from the file of shipping documents
to determine whether invoices were prepared. This test is to satisfy
the audit objective of:
10. Confirmation of accounts receivable selected from the trial
balance is the most common test of details of balances for the
________ of accounts receivable.
11. The understatement of sales and accounts receivable is best
uncovered by:
12. The most effective audit evidence gathered for accounts
receivable is the:
13. A type of positive confirmation known as a blank confirmation:
14. A listing of the balances in the accounts receivable master file at
the balance sheet date, by total balance outstanding and by the amount
of time the component parts have been outstanding, is the:
15. For sales, the occurrence transaction-related audit objective
affects which of the following balance-related audit objective?
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ACC 403 Week 10 Quiz 8 - Part 2 Chapter 17
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