An Unrecorded Check Issued During the Last Week of the Year

question 66

Multiple Choice

An unrecorded check issued during the last week of the year would most likely be discovered by the auditor when the:

• A)check register for the last month is reviewed.
• B)cutoff bank statement is reconciled.
• C)bank confirmation is reviewed.
• D)search for unrecorded liabilities is performed.

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Definitions:

Test Administration Error

Mistakes or inconsistencies that occur during the administration of a test, potentially affecting the validity and reliability of the test results.

Test Taker Variables

Factors related to the individual taking a test that can influence their performance, such as anxiety, motivation, and prior knowledge.

IQ Test

A standardized assessment designed to measure human intelligence and cognitive abilities in comparison to the general population.

Reliability Coefficient

The reliability coefficient is a statistical measure that indicates the consistency or stability of scores obtained from a test or measurement tool over time.