Because of Its Central Role in Auditing of Accounts Receivable

question 97

Multiple Choice

Because of its central role in auditing of accounts receivable, which of the following would normally be one of the first items tested?

• A)Accounts receivable master file
• B)Customer file
• C)Aged trial balance
• D)Sales register

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Definitions:

Short-Term Memory

The ability to keep a limited quantity of data in a quickly accessible and active condition for a brief duration.

Nonprescription Drug

Medications that can be bought without a doctor's written approval, also known as over-the-counter (OTC) drugs, for common or minor health issues.

Tolerance Level

The maximum level of a particular stimulus or condition that can be tolerated before it becomes unacceptable or causes adverse effects.

Sedatives

Substances that induce sedation by reducing irritability or excitement; they often have a calming or soothing effect and may be used to induce sleep.