To Test for Proper Sales Cutoff, an Auditor Would Obtain

question 128

True/False

To test for proper sales cutoff, an auditor would obtain the number of the last shipping document (bill of lading)issued during the period under audit and verify that the item shipped had been excluded from the inventory listing.

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Definitions:

Spatial Attribute

A characteristic or feature that defines the position, shape, and structure of objects in space.

Temporal Attribute

Characteristics or features related to the timing of events or phenomena.

Contextual Cue

Any piece of information from the environment that aids in enhancing the understanding or recall of information.

Ebbinghaus

Refers to Hermann Ebbinghaus, a psychologist known for his research on memory and the forgetting curve.