Which of the Following Tests of Controls Most Likely Would

question 7

Multiple Choice

Which of the following tests of controls most likely would help assure an auditor that goods shipped are properly billed?

• A)Scan the sales journal for sequential and unusual entries.
• B)Examine shipping documents for matching sales invoices.
• C)Compare the accounts receivable ledger to daily sales summaries.
• D)Inspect unused sales invoices for consecutive prenumbering.

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Definitions:

Source Misattribution

A memory error where a person is unable to remember the correct source of a memory, such as recalling a dream as an actual event.

Serial-Position Effect

The tendency for recall of the first and last items on a list to surpass recall of items in the middle of the list.

Source Misattribution

A memory error where a person is unable to remember the correct source of a memory, leading to confusion about its origin.

Consolidation

The process by which a long-term memory becomes durable and relatively stable.