Which of the Following Is a Substantive Test of the Trade

question 12

Multiple Choice

Which of the following is a substantive test of the trade receivables balance that is always performed?

• A) Testing the accounting classification of sales transactions
• B) Testing the mathematical accuracy of the cash receipts ledger
• C) Evaluating the adequacy of the provision for doubtful debts
• D) None of the above

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Definitions:

Depo-Provera

A contraceptive injection for women that contains the hormone progestin to prevent pregnancy.

Fem Cap

A small, dome-shaped, reusable contraceptive device made of silicone that is inserted into the vagina to cover the cervix and prevent sperm from entering.

Intrauterine Device (IUD)

A form of birth control placed inside the uterus to prevent pregnancy by altering the environment for sperm and eggs.

STIs

Sexually Transmitted Infections, a term encompassing various infectious diseases spread through sexual contact.