Which of the Following Is an Appropriate Substantive Test of Details

question 15

Multiple Choice

Which of the following is an appropriate substantive test of details of account balances for the inventory cycle for the verification of an accurate cutoff?

• A) Test movements between raw materials, work-in-process, and finished goods by selecting transactions from the inventory records and examining supporting documents.
• B) Reperform calculations testing mathematical accuracy including total extensions of price and quantity and unit or batch aggregations.
• C) Examine shipping documents for a few days before and after year end and trace to inventory records, agreeing for proper inclusion and exclusion.
• D) Review and recalculate client's analysis supporting adjustments resulting from the physical inventory count.

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Definitions:

Asante Akua'ba

Traditional African fertility dolls from the Akan people, particularly the Asante tribe in Ghana, characterized by their disc-shaped heads and abstract form.

Idealized Beauty

An artistic representation or concept of beauty that is perfected and exalted beyond ordinary human standards.

Senufo Mask Dancers

Part of the Senufo people's cultural traditions in West Africa, these dancers wear elaborate masks during ceremonies and rituals to communicate with ancestral spirits and deities.

Rite Of Passage

A rite of passage is a ceremony or event marking an important stage in someone's life, especially birth, puberty, marriage, and death.