A Surprise Confirmation of Accounts Receivable at an Interim Date

question 60

Multiple Choice

A surprise confirmation of accounts receivable at an interim date is useful when the auditor suspects:

• A) kiting.
• B) window dressing.
• C) lapping.
• D) an attempt to conceal a cash shortage.
• E) an attempt to overstate cash.

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Definitions:

AV Period

The atrioventricular (AV) period refers to the phase of the cardiac cycle when the atria are contracting and pushing blood into the ventricles.

Ectopic Focus

Any pacemaker other than the sinus node of the heart; abnormal pacemaker; an ectopic pacemaker.

Ventricular Systole

Contraction of the ventricles.

Diastole

The phase of the heart's cycle during which the heart muscles relax and the chambers fill with blood.