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:

Representative Sample

A subset of a population that closely reflects the characteristics of the entire population.

Nonrepresentative

Referring to a sample that does not adequately reflect the broader population's characteristics.

Nondirectional Hypothesis

A hypothesis that predicts a relationship between variables but does not specify the direction of the relationship.