When Tracing a Sample of Shipping Documents from Throughout the Year

question 91

Multiple Choice

When tracing a sample of shipping documents from throughout the year to the details of the sales invoices and to the sales journal and customers' accounts receivable subsidiary ledger, the auditor is testing the _____________ assertion.

• A) Classification
• B) Cutoff
• C) Existence
• D) Completeness

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Definitions:

Influence

The capacity or power of individuals to effect change in the behavior, opinions, or decisions of others through direct or indirect means.

Leader

An individual who guides or directs a group by influencing behaviors, attitudes, or the environment to achieve a common goal.

Manager

An individual responsible for controlling or administering all or part of a company or similar organization.

Boss

A person who is in charge of a worker or organization, responsible for directing and overseeing their work.