A CPA Auditing an Electric Utility Wishes to Determine Whether

question 32

Multiple Choice

A CPA auditing an electric utility wishes to determine whether all customers are being billed. The CPA's best direction of test is from the:

• A)meter department records to the billing (sales)register.
• B)billing (sales)register to the meter department records.
• C)accounts receivable ledger to the billing (sales)register.
• D)billing (sales)register to the accounts receivable ledger.

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Definitions:

Market Maven

An individual recognized for their knowledge about the marketplace, including where to get products at the best prices, and who influences others with their recommendations.

Opinion Leader

An individual who has the ability to influence public opinions, attitudes, and behaviors due to their expertise, social standing, or other characteristics.

Innovator

A person or organization that introduces new ideas, products, or methods, often driving change and progress within a market or industry.

Self-Designated Method

A technique or approach where individuals select or designate themselves for participation in a process or study.