Which of the Following Tests of Controls Most Likely Would

question 7

Multiple Choice

Which of the following tests of controls most likely would help assure an auditor that goods shipped are properly billed?

• A)Scan the sales journal for sequential and unusual entries.
• B)Examine shipping documents for matching sales invoices.
• C)Compare the accounts receivable ledger to daily sales summaries.
• D)Inspect unused sales invoices for consecutive prenumbering.

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Definitions:

ASD

Autism Spectrum Disorder, a range of neurodevelopmental conditions characterized by challenges with social skills, repetitive behaviors, and speech and nonverbal communication.

High Level

A term typically used to describe a position, status, or activity that is of greater importance, complexity, or abstraction.

Object Permanence

The concept that objects do not cease to exist merely because they are not currently perceived through sight, sound, or other sensory inputs.

Conservation

In cognitive development, the understanding that certain properties of objects remain the same despite changes in the object's outward appearance.