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:

Social Identity Theory

A psychological theory proposing that people classify themselves and others into various social categories, such as racial groups or sports teams, which influences their behaviors and perceptions.

Social Dominance Theory

A theory suggesting that societies are structured in hierarchical group systems, with inequalities maintained through mechanisms such as discrimination and systems of oppression.

Status Position

The rank or standing of an individual or group within a societal or organizational hierarchy.

Group Cohesion

A property of a group, specifically the degree to which members of a group desire to remain in that group and resist leaving it. A highly cohesive group will maintain a firm hold over its members’ time, energy, loyalty, and commitment.