In Sales Cut-Off Testing,the Auditor Uses the Inspection Procedure of Vouching

question 96

Multiple Choice

In sales cut-off testing,the auditor uses the inspection procedure of vouching and tracing to gather evidence about which assertion(s) ?

• A)existence and occurrence
• B)accuracy
• C)valuation or allocation
• D)completeness
• E)presentation and disclosure
• F)both A and B
• G)both A and D

---

Definitions:

Stress

A physical or emotional reaction to challenging or demanding circumstances, often causing tension or strain.

Workplace

A location or environment where people are employed to perform tasks or jobs, such as an office, factory, or store.

Coping Mechanisms

Strategies or behaviors used to manage stress, psychological pain, or challenging situations.

Distress

A state of emotional strain or pain, often caused by excessive stress or anxiety.