In Order to Efficiently Establish the Correctness of the Accounts

question 32

Multiple Choice

In order to efficiently establish the correctness of the accounts payable cutoff, an auditor will be most likely to

• A) Coordinate cutoff tests with physical inventory observation.
• B) Compare cutoff reports with purchase orders.
• C) Compare vendors' invoices with vendors' statements.
• D) Coordinate mailing of confirmations with cutoff tests.

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Definitions:

Cognitive Task Analysis

A method used to study the cognitive processes involved in performing tasks, aimed at designing better training and work processes.

Team Task Analysis

The process of identifying, analyzing, and describing the tasks, responsibilities, and processes of a team within an organization.

Observable Action

An action or behavior that can be seen and measured, often used in performance assessments or research to evaluate outcomes.

Measurable Criterion

A quantifiable or assessable standard used to evaluate the success or effectiveness of a program or project.