An Auditor Needs to Determine Whether All Customers of an Electric

question 95

Multiple Choice

An auditor needs to determine whether all customers of an electric utility company are being billed. The auditor should test from the

• A) sales register to the accounts receivable ledger.
• B) sales register to the meter department records.
• C) accounts receivable ledger to the sales register.
• D) meter department records to the sales register.

---

Definitions:

Explicit Awareness

Conscious understanding or knowledge of something, typically involving clear, direct cognition.

Enculturation

The process by which an individual learns the values, norms, customs, and social practices of their culture through socialization.

Subcultures

Cultural groups within a larger culture, often with beliefs or interests at variance with those of the larger culture.

Symbols

Objects, signs, or emblems that represent or stand for something else, often communicating complex ideas, concepts, or values.