Indicate Which of the Following Audit Procedures, Used as Tests

question 3

Essay

Indicate which of the following audit procedures, used as tests of controls, do not involve audit sampling.
1. Observing and evaluating segregation of duties.
2. Testing of whether sales invoices are supported by authorized customer orders and shipping documents.
3. Reviewing entity's procedures for accounting for the numerical sequence of shipping documents.
4. Examining sales orders for proper credit approval.
5. Recomputing the information on copies of sales invoices.
6. Comparing the average days outstanding in accounts receivable with industry averages.

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Definitions:

Shared Adversity

Experiencing difficult or challenging situations together with others, often leading to stronger bonds and mutual support.

Feelings of Attachment

Emotional bonds that form between individuals, such as between parents and their children, or among friends, influencing feelings of security and support.

Firstborn

The individual born first in birth order in a family, often associated with specific psychological and developmental characteristics.

Only Children

Individuals who have no siblings and experience unique developmental aspects due to the lack of sibling interaction.