Which of the Following Are Alternative Tests the Auditor Can

question 59

Multiple Choice

Which of the following are alternative tests the auditor can perform for customer balances when the confirmation is not returned?

• A)Determine if the account has been paid this year
• B)Determine if the account has been paid in the following year
• C)Examine the purchase orders associated with the accounts receivable
• D)Examine the invoices and shipping documents associated with the accounts receivable
• E)Examine the receiving reports associated with the accounts receivable
• F)Both A and C
• G)Both B and D

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Definitions:

Venn Diagram

A diagram that uses circles to represent the relationships among various sets or groups of things.

Traditional View

A conventional perspective or belief that has been long established through historical or cultural practice.

Existential Import

The presupposition that a statement implies the existence of the subject it mentions.

Venn Diagram

A diagram representing mathematical or logical sets pictorially as circles or closed curves within an enclosing rectangle (the universal set), common elements of the sets being represented by intersections of the circles.