The Auditor Has Conducted Tests of Controls of the Write-Off

Multiple Choice

The auditor has conducted tests of controls of the write-off of accounts receivable and found two exceptions.These exceptions are

A) an indication of the likelihood of errors or fraud and other irregularities.
B) confirmation that controls are not functioning as designed throughout the year.
C) information about the quantity of the dollar error in accounts receivable.
D) indications that employee training is required in the accounting area.