An Auditor Selects a Sample from the File of Shipping

question 73

Multiple Choice

An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared. This test is performed to assess the assertion of:

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

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Definitions:

Milkshake Mixer

A kitchen appliance designed specifically for blending and mixing milkshake ingredients to create a smooth, evenly mixed beverage.

Enforceable

Capable of being imposed or compelled by legal means or authority.

Oral Contract

An agreement between parties spoken out loud and not written down, yet it is legally binding.

Written Contract

A legally binding agreement between parties that is set down in writing and signed by the parties involved.