The Auditor's Primary Concern in Performing Audit Procedures of the Write-Off

question 106

Multiple Choice

The auditor's primary concern in performing audit procedures of the write-off of uncollectible accounts relates to the risk that the client writes offs customer accounts that have already been collected.The primary control for preventing this fraud is:

• A)examining authorized credit memos.
• B)examining the uncollectible account authorization form.
• C)examining debit memos.
• D)examining the vouchers payable register.

---

Definitions:

Perceived Lightness

The visual perception of the brightness or intensity of an object's color.

Frequency Of Light

The number of waves that pass a fixed point in a given unit of time, which dictates the color of light perceived by the human eye.

Shape Constancy

The perceptual phenomenon wherein the perceived shape of an object remains constant despite changes in its retinal image due to varying angles and distances.

Dinner Plate

A large, flat dish from which main meals are typically eaten, an essential component of dining tableware.