An Auditor's Examination of the Sales Account Using a Cut-Off

question 36

Multiple Choice

An auditor's examination of the sales account using a cut-off test would most likely detect which of the following?

• A)Kiting.
• B)Sales that should be deferred.
• C)Lapping of accounts receivable.
• D)Sales recorded in the wrong period.

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Definitions:

George Washington

The first President of the United States (1789-1797), commander-in-chief of the Continental Army during the American Revolutionary War, and one of the Founding Fathers of the United States.

Fort Necessity

A historic site in Pennsylvania, USA, where a battle early in the French and Indian War took place, involving a young George Washington.

Edward Braddock

A British general who led a failed expedition during the early stages of the French and Indian War.

French Canadians

People of French descent who live in Canada, particularly in the province of Quebec, known for maintaining a distinct French culture, language, and identity.