An Audit Procedure Which Compares the Name, Amount, and Dates

question 79

Multiple Choice

An audit procedure which compares the name, amount, and dates shown on remittance advices with cash receipts journal entries and with related duplicate deposit slips would be effective in detecting:

• A) sales without proper credit authorisation.
• B) illicit write-offs of customers as uncollectible accounts.
• C) kiting.
• D) lapping.

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Definitions:

Operant Conditioning

A learning process in which the strength of a behavior is modified by reinforcement or punishment.

Classical Conditioning

A learning technique in which ongoing association between two stimuli eventually leads to a response initially induced by the second stimulus being induced by the first stimulus alone.

Expectations

Beliefs or forecasts about future events or behaviors that can influence one's psychological and behavioral responses.

Latent Learning

Learning that occurs without immediate reinforcement but is demonstrated when motivation is present.