Which of the Following Deviations Would Probably Be of Most

question 34

Multiple Choice

Which of the following deviations would probably be of most concern to auditors?

• A)A deviation resulting from an employee's unintentional error.
• B)A deviation that represents an isolated and nonrecurring mistake.
• C)A deviation that represents an employee's careless attention to duties.
• D)A deviation that has no implications with regard to the effectiveness of other controls.

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Definitions:

Service Charge Expense

Costs charged to customers for services provided, including fees for maintenance, support, or other service-related activities.

Accounts Receivable

Money owed to a business by its clients for goods or services provided on credit.

Visa and MasterCard

Global payment systems that facilitate transactions between merchants and card issuers to process credit and debit card payments.

Cash Sales

Transactions where payment is made in full using cash or electronic funds at the time of purchase.