Which of the Following Substantive Tests of Cash Account Balances

question 21

Multiple Choice

Which of the following substantive tests of cash account balances are always performed?

• A)Examine the client's bank reconciliations
• B)Test cut-off of cash receipts,cash payments and transfers at year-end
• C)Confirm cash held by others
• D)All of the above

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Definitions:

Millimeters

A unit of length in the metric system, equal to one thousandth of a meter, used to measure small distances.

Focal Plane

The specific distance at which the lens of a camera or microscope focuses light to form a sharp image.

Depth of Field

The range of distance within a photograph that appears acceptably sharp, influenced by the aperture, focal length, and distance from the subject.

Resolution

The process of reducing or separating something into its components or the clarity and detail of an image.