An Auditor Selects a Sample from the File of Shipping

question 40

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 the assertion of

• A) Authorization and accuracy.
• B) Completeness.
• C) Cutoff.
• D) Occurrence.

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Definitions:

Stage 4 Sleep

A deep stage of sleep characterized by delta brain waves; it is a period of restorative sleep.

Stage 2

A phase in various progression models that typically follows an initial or foundational stage, indicating further development or complexity.

REM

Rapid Eye Movement, a sleep phase characterized by fast movements of the eyes, where dreaming often occurs, and brain activity resembles that of being awake.

REM Rebound

The phenomenon where a person experiences more rapid eye movement (REM) sleep than usual following a period of REM sleep deprivation.