Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 10

Which of the following is most likely to be detected by an auditor's review of an entity's sales cutoff?
A) Unrecorded sales for the year.
B) Lapping of year-end accounts receivable.
C) Excessive sales discounts.
D) Unauthorized goods returned for credit.