Which Procedure Would Be of Most Assistance to an Auditor

question 59

Multiple Choice

Which procedure would be of most assistance to an auditor discovering a large credit sale that has erroneously been recorded twice?

• A)Footing the sales journal.
• B)Confirming accounts receivable.
• C)Tracing the total sales in the sales journal to the general ledger.
• D)Observation of the physical inventory count at year-end.

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Definitions:

Bureaucracy

A system of government or management involving multiple layers of administration, strict policies, and rules.

Unity of Direction Principle

A leadership principle suggesting that team members should work towards the same objectives in a coordinated and cohesive manner.

Bureaucracy

An organizational system characterized by structured procedures and formal rules, typically involving a hierarchy of authority.

Modern Science

A systematic enterprise that builds and organizes knowledge in the form of testable explanations and predictions about the universe.