Which One of the Following Would NOT Be a Part

Multiple Choice

Which one of the following would NOT be a part of the approach used in determining the reasonableness of cutoff?

A) Evaluate whether the client has established adequate procedures to ensure a reasonable cutoff.
B) Decide on the appropriate criteria for cutoff.
C) Review client's December 31 and January 2 entries for cutoff problems.
D) Test whether a reasonable cutoff was obtained.