If the Objective of a Test of Details Is to Detect

question 60

Multiple Choice

If the objective of a test of details is to detect overstatements of sales,the auditor should trace transactions from the

• A)Cash receipts journal to the sales journal.
• B)Sales journal to the cash receipts journal.
• C)Source documents to the accounting records.
• D)Accounting records to the source documents.

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Definitions:

Disjunctions

Logical operations that result in truth if at least one of the operands is true.

Conditionals

Statements that express a hypothesis and its conclusion, commonly structured in "if...then..." format.

Provided

Given as a condition or stipulation in a particular situation or argument.

Supposing That

An expression used to introduce a hypothesis or an assumption for the sake of argument or analysis.