In the Initial Procedures of the Audit Program for the Revenue

question 96

Multiple Choice

In the initial procedures of the audit program for the revenue cycle, which of the following substantive tests come under the category of tests of details of transactions?

• A)Vouch recorded revenue transactions to supporting sales invoices, shipping documents, and sales orders.
• B)Vouch cash receipt transactions to supporting bank remittance reports, remittance advices.
• C)Vouch sales adjustment transactions to authorizations for sales returns and allowance or uncollectible account write-offs.
• D)Vouch subsequent cash receipts identifiable with items comprising account balance at confirmation date to supporting documentation.

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Definitions:

Personal Trauma

Emotional or psychological injury resulting from an intensely distressing event experienced by an individual.

Sexual Dysfunctions

Disorders related to any phase of the sexual response cycle that prevent individuals from experiencing satisfaction from sexual activity.

United States

A country located primarily in North America, composed of 50 states, a federal district, and various territories.