Procedures to Test Whether Sales Are Accurately Recorded Are Normally

question 68

Multiple Choice

Procedures to test whether sales are accurately recorded are normally:

• A) superfluous during substantive testing.
• B) necessary only if the controls are weak.
• C) conducted in every audit.
• D) skipped unless fraud is suspected.

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Definitions:

Hertz

The unit of frequency in the International System of Units (SI), defined as one cycle per second.

Loudness

A perceptual attribute of sounds that indicates the intensity or volume, as perceived by the ear.

Decibels

A unit used to measure the intensity of sound, with higher decibels indicating louder sounds.

Precognition

The purported psychic ability to see or know about events before they happen.