Which of the Following Is Most Likely to Be Detected

question 37

Multiple Choice

Which of the following is most likely to be detected by an auditor's review of a client's sales cut off?

• A) Shipments lacking sales invoices and shipping documents.
• B) Excessive write-off of accounts receivable.
• C) Unrecorded sales at year-end.
• D) Lapping of year-end accounts receivable.

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Definitions:

Pleasure

The feeling of happiness or satisfaction experienced from enjoyable activities or sensory impressions.

Graduation

The act of completing a course of study at an educational institution and receiving a degree, diploma, or certificate.

Incentives

Motivations or rewards that encourage a person to perform a certain action or behave in a specific way.

Exercise Routine

A specific set or sequence of physical activities designed and followed regularly to achieve personal fitness goals.