To Test for Cutoff Errors Which Overstate Liabilities, the Auditor

question 28

Multiple Choice

To test for cutoff errors which overstate liabilities, the auditor should trace, to vendors' invoices, the receiving reports issued:

• A)after year-end.
• B)before year-end.
• C)the last day of the fiscal year.
• D)both before and after year-end.

---

Definitions:

Personality

The combination of characteristics or qualities that form an individual's distinctive character, influencing patterns of thought, feeling, and behavior.

Gender

A social construct related to cultural differences in roles, behaviors, activities, and attributions assigned to males and females.

Alpha Block

A pharmacological blockade of alpha-adrenergic receptors, affecting blood vessels and muscles control.

Concentration

The measure of the amount of a sub-component (especially solute) contained in a solution.