Match the Test of Controls Described Below to the Appropriate

question 81

Multiple Choice

Match the test of controls described below to the appropriate assertion it is used to test:
-Review of cash receipts journal for unusual items

• A)Accuracy
• B)Authorization
• C)Classification
• D)Occurrence
• E)Completeness
• F)Cutoff

---

Definitions:

Cancel Contract

The act of legally terminating a contract, releasing both parties from their obligations under the contract.

Doctrine

A principle or body of principles held by a legal, political, or philosophical system, often serving as a guideline for decision-making.

Commercial Impracticability

A legal principle under the Uniform Commercial Code (UCC) that excuses a party from performing a contract when an unforeseen event makes performance extremely difficult or expensive.

Impossibility

A situation or condition in which something cannot be done or achieved, often due to external factors.