The Following Audit Procedure Tests Primarily Which Balance- Related Audit

question 26

Multiple Choice

The following audit procedure tests primarily which balance- related audit objective for accounts receivable: trace accounts from the accounts receivable master file to the aged trial balance.

• A) Rights and obligations
• B) Cutoff
• C) Completeness
• D) Presentation and disclosure

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Definitions:

Vishnu

One of the principal Hindu deities, worshipped as the protector and preserver of the universe.

Torana

Gateway in the stone fence around a stupa, located at the cardinal points of the compass.

Stupa Mound

A dome-shaped structure originally built to house Buddhist relics and serve as a place of meditation.

Triratna

A tripartite symbol of the three jewels of Buddhism—the Buddha himself, his dharma, and the sangha.