Which of the Following Audit Procedures Is an Auditor Most

question 43

Multiple Choice

Which of the following audit procedures is an auditor most likely to perform in testing controls related to management's assertion about the completeness of sales?

• A) Verify that extensions and footings on the entity's sales invoices and monthly customer statements have been recomputed.
• B) Inspect the entity's reports of pre-numbered shipping documents that have not been recorded in the sales journal.
• C) Compare the invoiced prices on pre-numbered sales invoices to the entity's authorized price list.
• D) Inquire about the entity.

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Definitions:

Coelom

A fluid-filled body cavity lined with mesoderm that provides space for the development and suspension of organs and systems in many animal phyla.

Radial Cleavage

The pattern of blastomere production in which the cells are located directly above or below one another; characteristic of early deuterostome embryos. Compare with spiral cleavage.

Abdominal Cavity

A body cavity in vertebrates that houses many organs, enclosed by the abdominal muscles and containing the stomach, intestines, liver, and other organs.

Coelom

A fluid-filled body cavity between the intestinal canal and the body wall in most bilateral animals, housing organs.