For Most Audits, a Proper Cash Receipts Cutoff Is Less

question 68

Multiple Choice

For most audits, a proper cash receipts cutoff is less important than the sales cutoff because the improper cutoff of cash

• A) is detected and correct when cash is separately audited.
• B) is unlikely to have a material impact on the balance sheet or the income statement.
• C) affects items on the balance sheet but does not affect net income.
• D) rarely occurs given the control consciousness of most entities.

Identify the criteria for coding donor status and understand the implications for kidney donors.

Distinguish between upper and lower urinary tract infections and their coding.

Apply correct coding practices for urinary tract infections, emphasizing the need for specificity.

Analyze the relationship between hypertension, chronic kidney disease, and diabetes in coding.