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:

Enduring Characteristics

Persistent traits or qualities that define an individual's personality or behavior over time.

General Tendencies

A term that refers to the common or usual patterns of behavior, thought, or emotion observed in an individual or group.

Alternate Form Reliability

A measure of reliability used to assess the consistency of test scores between different versions of the same test.

Test-retest Reliability

Test-retest reliability is a measure of consistency where the same test is administered to the same group of people at different times to assess the reliability over time.