Which of the Following Is a Test of Controls for the Transaction

question 58

Multiple Choice

Which of the following is a test of controls for the transaction assertion of completeness for revenue?

• A)Test a sample of sales invoices for authorized customer orders.
• B)Review sales orders for proper credit approval.
• C)Trace shipping documents to sales invoices and the sales journal.
• D)Examine reconciliation of subsidiary ledger to general ledger control account.

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Definitions:

Accommodation

In psychology, it refers to the cognitive process of revising existing cognitive schemas, perceptions, and understandings to make new information fit.

Cognitive Development

The process by which individuals learn to think, understand, reason, and remember over time.

Preoperational

A stage in Piaget's theory of cognitive development, typically from ages 2 to 7, characterized by symbolic thinking, egocentrism, and a lack of logical operations.

Language

A system of communication used by a particular community or country, involving the use of words in a structured and conventional way.