Tests Designed to Detect Credit Sales Made After the End

question 72

Multiple Choice

Tests designed to detect credit sales made after the end of the year that have been recorded in the current year provide assurance about management's assertion of:

• A)classification.
• B)cutoff.
• C)occurrence.
• D)authorization and accuracy.

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Definitions:

Relationships Window

A part of database management systems, specifically in applications like Microsoft Access, where users can define, view, and edit relationships between different tables.

Primary Key

A unique identifier for each record in a database table, ensuring that no two rows have the same key and each row is uniquely identified.

Field List

A window or panel in database and software development environments that displays the fields or attributes of a table or entity, allowing for easy access and management.

One-To-Many Line

A representation in database schema diagrams indicating that one record in a table is associated with multiple records in another table.