Which of the Following Is Most Likely to Be Detected

question 37

Multiple Choice

Which of the following is most likely to be detected by an auditor's review of a client's sales cut off?

• A) Shipments lacking sales invoices and shipping documents.
• B) Excessive write-off of accounts receivable.
• C) Unrecorded sales at year-end.
• D) Lapping of year-end accounts receivable.

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Definitions:

Defective

A condition wherein a product does not operate as intended or expected, often leading to a potential hazard or inefficiency.

Reject Shipment

The act of refusing to accept delivery of goods or services due to non-conformance with the agreed terms.

Entire Shipment

A term indicating that a contract or sale involves the delivery of all goods in a single consignment, not in parts.

Specifications

Detailed descriptions or guidelines defining requirements, dimensions, materials, or performance criteria for projects, products, or services.