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:

Cyclical Nature

The inherent tendency of markets, economies, or certain stocks to move in cycles, experiencing periods of expansion and contraction.

Peak Periods

Times of maximum activity, demand, or use, typically stressing the capacity, resources, or systems involved.