Which of the Following Procedures for Detecting Unrecorded Transactions at the Client's

question 25

Multiple Choice

Which of the following procedures for detecting unrecorded transactions at the client's December 31 year-end is least likely to result in discovery of an unrecorded year-end account payable?

• A)Examination of invoices received after year-end.
• B)Examination of vouchers payable entered in the January voucher register.
• C)Examination of January receiving reports prepared for goods shipped FOB destination in December to the client.
• D)Confirmation of year-end accounts payable.

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Definitions:

Microbiology

The study of microscopic organisms, including viruses, bacteria, archaea, fungi, and protozoa.

Surface Anatomy

The study of the external features of the body and their relationship to deeper structures, used in medical training to locate organs and make diagnoses.

Enzymes

Cellular molecules that considerably quicken the tempo of almost every chemical interaction taking place within cells.

Digestion

The breakdown of food into smaller components that can be absorbed and assimilated into the body.