An Unrecorded Check Issued During the Last Week of the Year

question 66

Multiple Choice

An unrecorded check issued during the last week of the year would most likely be discovered by the auditor when the:

• A)check register for the last month is reviewed.
• B)cutoff bank statement is reconciled.
• C)bank confirmation is reviewed.
• D)search for unrecorded liabilities is performed.

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Definitions:

AVERAGE Function

A spreadsheet function that calculates the mean of a range of numbers.

Formula AutoComplete

Formula AutoComplete is a feature in spreadsheet applications that suggests and completes formulas as you type, making it easier to enter and edit formulas accurately.

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A feature in spreadsheet and database applications that changes the appearance of cells based on certain conditions.

Accounting Number

A numerical value associated with financial transactions, used in accounting to classify and summarize economic events.