Which Audit Procedure Would the Auditor Use to Test for the Cutoff

question 27

Multiple Choice

Which audit procedure would the auditor use to test for the cutoff balance-related audit objective?

• A) Review minutes of the board of directors' meetings.
• B) Review the accounts receivable trial balance for large items.
• C) Use audit software to foot and cross-foot the aged trial balance.
• D) Select the last 20 sales transaction from the current year's sales journal and the first 20 from the subsequent year's and trace each to the related shipping documents.

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