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:

Race War

A conflict between racial or ethnic groups characterized by violence and hostility, often fueled by racism, discrimination, and historical grievances.

Elaine, Arkansas

A location in the United States that was the site of a racial conflict known as the Elaine Massacre in 1919.

Ku Klux Klan

A white supremacist hate group originally founded in the 1860s in the United States, known for committing acts of violence and intimidation against African Americans and other minority groups.

Antiblack Violence

Refers to aggressive actions, both physical and systemic, specifically targeting Black individuals or communities.