Match the Test of Controls Described Below to the Appropriate

question 31

Multiple Choice

Match the test of controls described below to the appropriate assertion it is used to test.
-Compare the dates on the receiving reports with the dates of the relevant vouchers

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

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Definitions:

Variable Cost Estimates

Projections of costs that fluctuate with changes in production volume or activity levels, such as materials and labor.

Net Operating Income

A measure of a company's profitability, calculated as the revenue from operations minus the operating expenses, excluding interest and taxes.

Tenant-Days

A metric in property management that multiplies the number of tenants by the number of days they occupy a space, useful for tracking occupancy and usage.

Planning Budget

A budget created at the beginning of a budgeting period, based on projected values and assumptions for that period.