An Auditor Selects a Sample from the File of Shipping

question 19

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)Valuation and allocation.
• B)Completeness.
• C)Cut-off.
• D)Occurrence.

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Definitions:

Focal Person

A central individual within a study, project, or organizational context who is the primary subject of analysis or consideration.

Role Senders

Individuals or groups that have expectations about how a particular role should be performed, influencing the behavior of the person in that role.

Preferences

Specific likes or choices of an individual or group, often influencing decision-making.

Role Set

The array of roles a person occupies in a social structure, encompassing a variety of social expectations and behaviors.