When the Client's Internal Control Structure Is Adequate,the Cutoff Can

question 72

Multiple Choice

When the client's internal control structure is adequate,the cutoff can usually be verified by

• A)the client's representation letter.
• B)inquiries of the controller.
• C)obtaining the last shipping document number of the year and comparing it with current and subsequent period recorded sales.
• D)confirmation of the receivable for the last recorded sale.

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Definitions:

Competency

A measurable pattern of knowledge, skills, abilities, and behaviors that is required for effective performance in a specific job or activity.

Organizational Guidelines

The set of rules or principles designed to guide decisions and actions within an organization.

Re-Engineering

The process of redesigning processes, systems, or organization to achieve drastic improvements in critical measures of performance.

Effective Feedback

Constructive and specific information or criticism that is intended to help improve performance or behavior.