The Audit Procedure That Provides the Auditor with the Most

question 86

Multiple Choice

The audit procedure that provides the auditor with the most appropriate evidence when performing test of details of balances for accounts receivable is

• A) confirmations.
• B) recalculation of the aged receivables and uncollectible accounts.
• C) tracing credit memos for returned merchandise to receiving room reports.
• D) tracing from shipping documents to journals to the accounts receivable ledger.

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Definitions:

Response Bias

A type of bias that occurs in survey research when respondents answer questions inaccurately or misleadingly.

Undercoverage

A bias in statistical sampling where certain members of the population are inadequately represented in the sample.

Response Bias

A systematic error in survey responses, often due to the wording of questions or the respondent's desire to present themselves in a favorable light.

Nonresponse Bias

A bias in survey or research results occurred when individuals selected for participation do not respond, potentially leading to an unrepresentative sample.