Which One of the Following Is of the Least Concern

question 4

Multiple Choice

Which one of the following is of the least concern to the auditor when designing substantive tests of transactions for the sales/collection cycle?

• A)Sales being included in the journal for which no shipment was made
• B)Sales to related parties, such as officers and subsidiaries
• C)Sales recorded more than once
• D)Shipments being made to nonexistent customers and recorded as sales

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Definitions:

Present

The current moment or period of time.

TOTE Model

A cognitive model that stands for Test-Operate-Test-Exit, describing a process of problem-solving that involves testing a situation, operating to change it, testing the change, and exiting if the outcome is satisfactory.

Motivations

The reasons or forces that drive an individual to engage in particular behaviors or actions.

Autonomy

The right or condition of self-governance, or the ability of an individual to make their own choices and decisions.