Indicate Which of the Following Audit Procedures, Used as Tests

question 3

Essay

Indicate which of the following audit procedures, used as tests of controls, do not involve audit sampling.
1. Observing and evaluating segregation of duties.
2. Testing of whether sales invoices are supported by authorized customer orders and shipping documents.
3. Reviewing entity's procedures for accounting for the numerical sequence of shipping documents.
4. Examining sales orders for proper credit approval.
5. Recomputing the information on copies of sales invoices.
6. Comparing the average days outstanding in accounts receivable with industry averages.

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Definitions:

Differing Views

Differing views refer to the presence of varied opinions, perspectives, or interpretations among individuals or groups on a particular issue.

Social Context

The environment of people, relationships, and cultural norms that shape an individual's behaviors and attitudes.

Personality Disorders

A group of mental disorders characterized by enduring maladaptive patterns of behavior, cognition, and inner experience, exhibited across many contexts.

Personality Psychology

A branch of psychology that studies personality and its variation among individuals, including traits, behaviors, and patterns.