In Order to Efficiently Test the Purchases/accounts Payable Cut-Off, an Auditor

question 40

Multiple Choice

In order to efficiently test the purchases/accounts payable cut-off, an auditor will be most likely to:

• A)compare cut-off reports with purchase orders.
• B)coordinate cut-off tests with physical inventory observation.
• C)coordinate mailing of confirmations with cut-off tests.
• D)compare vendors' invoices with vendors' statements.

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Definitions:

Synapse

The junction between two neurons or between a neuron and a muscle cell, where electrical or chemical signals are transmitted from one cell to another.

Neurotransmitters

Chemical substances that transmit signals across a synapse from one neuron to another neuron, muscle cell, or gland cell.

Axon Terminal

The endpoint of a neuron where neurotransmitters are stored before being released into the synaptic cleft to communicate with other neurons.

Reuptake

The process by which neurotransmitters are taken from the synaptic cleft back into the axon terminal for later use, thus terminating their excitatory or inhibitory effect on the receiving neuron.