An Auditor Selects a Sample from the File of Shipping

question 16

Multiple Choice

An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared. This test is performed to assess which assertion for sales?

• A) Accuracy.
• B) Completeness.
• C) Cut-off.
• D) Occurrence.

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Definitions:

Cutting Off

Intentionally stopping blood flow or interrupting a process or activity.

Mediastinum

The central compartment of the thoracic cavity, located between the lungs and containing the heart, trachea, esophagus, and other vital structures.

Body Cavities

Hollow spaces within the human body that house organs and provide protection, support, and space for organ development and function.

Thoracic Cavity

The part of the body enclosed by the ribs, sternum, and vertebral column, containing the lungs and heart.