The Auditor Would Like to Design a Test of Control

question 25

Multiple Choice

The auditor would like to design a test of control to test that there is a separation of duties between billing,recording sales,and handling of cash receipts.Which of the following typical tests of controls would be suitable?

• A)Match the amounts billed to the amounts recorded.
• B)Verify that sales have been recorded in the proper period.
• C)Trace cash receipts to the duplicate bank deposit slips.
• D)Inquire about the duties of the accounting personnel.

Analyze the physiological basis of circadian rhythms and their impact on human behavior.

Evaluate approaches to managing disruptions in circadian rhythms.

Understand the neurobiological structures involved in the regulation of circadian rhythms and consciousness.

Understand the diversity of family structures and their social implications.

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Definitions:

Salesperson

An individual who sells goods or services, often working on commission or for an organization.

Poisson Random Variable

A variable that represents the number of times an event occurs in a fixed interval of time or space, following the Poisson distribution.

Discrete Integer

Refers to a type of numerical data that can only take specific, separated values and cannot be fractional.

Poisson Process

A statistical process that models the occurrence of events within a fixed interval of time or space, assuming that these events happen with a known constant mean rate and independently of the time since the last event.