Which of the Following Audit Procedures Is the Most Effective

question 69

Multiple Choice

Which of the following audit procedures is the most effective in testing sales for understatement?

• A)Analyze the aged trial balance of recorded accounts receivable.
• B)Confirm recorded accounts receivable.
• C)Trace a sample of shipping documents to sales invoices recorded in the sales journal.
• D)Vouch a sample of recorded sales from the sales journal to shipping documents.

---

Definitions:

Psychodynamic Therapy

is a form of depth psychology, the primary focus of which is to reveal the unconscious content of a client's psyche in an effort to alleviate psychic tension.

Contingency Management

A behavior modification technique that increases desired behaviors through the consistent application of positive or negative consequences.

Depressive Behaviors

Actions or patterns of activity that reflect the symptoms of depression, such as withdrawal from social activity, loss of interest, and persistent sadness.

Integrated Therapeutic

An approach that combines multiple therapeutic practices and strategies to treat the patient in a more comprehensive manner, addressing various aspects of an individual’s health.