Making Sure That the Detail of and Accounts Receivable File

question 19

Multiple Choice

Making sure that the detail of and accounts receivable file agrees with the general ledger before the file is used to produce confirmations is an example of which of the following audit procedures?

• A) Confirmation.
• B) Recalculation.
• C) Reperformance.
• D) Vouching.
• E) Tracing.

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Definitions:

Angiography

An X-ray examination of a blood vessel, performed after the injection of a contrast medium, that evaluates the function and structure of one or more arteries or veins.

Invasive Procedure

Any procedure that requires entry into a body cavity or cutting into skin or mucous membranes.

Diagnostic Procedure

Tests conducted to identify the cause of an ailment or disease, aiding healthcare professionals in determining appropriate treatment.

CT Scan

A medical imaging technique using computer-processed combinations of many X-ray measurements taken from different angles to produce cross-sectional images of specific areas of a scanned object.