Match the Test of Controls Described Below to the Appropriate

question 54

Multiple Choice

Match the test of controls described below to the appropriate assertion it is used to test:
-Test a sample of sales invoices for the presence of authorized customer order and shipping document

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

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Definitions:

Consideration

The value (which can be a promise, an act, or an object) exchanged between parties in a contract.

Voluntary Transfer

The act of willingly transferring ownership or interest in an asset from one party to another without coercion.

Conveyance

The act of transferring ownership of property from one party to another, often involving real estate.

Gift

A voluntary transfer of property for which the donor receives no consideration in return.