The Reliability of Perpetual Inventory Master Files Affects the Timing

question 2

Multiple Choice

The reliability of perpetual inventory master files affects the timing and ________ of the auditor's physical examination of inventory.

• A) cutoff
• B) accuracy
• C) nature
• D) extent

---

Definitions:

N1 Sleep

N1 sleep, or stage 1 sleep, is the initial phase of the sleep cycle, characterized as the transition from wakefulness to sleep, marked by reduced muscle activity, slowed breathing, and heart rate, and is typically brief.

REM Sleep

A unique phase of sleep characterized by rapid eye movement, increased brain activity, vivid dreams, and temporary paralysis of the muscles.

N1 Sleep

N1 sleep, or the first stage of non-REM sleep, is a transitional phase where one drifts in and out of sleep and can be easily awakened.

N2 Sleep

A stage of sleep characterized by sleep spindles and K-complexes, representing a deeper sleep than N1 and preceding the deeper N3 stage of sleep.