If the Auditor Is Auditing an Accounts Receivable File, the Auditor

question 91

Multiple Choice

If the auditor is auditing an accounts receivable file, the auditor will want to make sure the receivable file matched the_______.

• A)general ledger as of the date of the test.
• B)trial balance as of the date of the test.
• C)investing section of the statement of cash flows as of the date of the test.
• D)general ledger as of any date before the test.

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Definitions:

Salespeople

Individuals who are employed to sell products or services to customers.

Number Of Sales

quantifies the total sales transactions completed within a specific period, often used to gauge business performance.

Bonus

A form of additional compensation given to an employee or workers, above their normal pay, for achieving a certain level of performance or for special occasions.

Commission

A fee paid to an agent or employee for facilitating a sale or transaction, typically calculated as a percentage of the sale.