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Question 15 Cutoff tests designed to detect credit sales made before the end of the year that have been recorded in the subsequent year provide assurance about management's assertion of Question 16 In performing tests of controls over authorization of cash disbursements, which of the following sampling methods would be most appropriate? Question 17 In evaluating the adequacy of the allowance for doubtful accounts, an auditor most likely reviews the entity's aging of receivables to support management's financial statement assertion of Question 18 Which of the following courses of action would an auditor most likely follow in planning a sample of cash disbursements if the auditor is aware of several unusually large cash disbursements? Question 19 Which of the following characteristics most likely would be an advantage of using classical variables sampling rather than probability-proportional-to-size (PPS) sampling? Question 20 Which of the following statements is correct concerning statistical sampling in tests of controls?