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    Auditing A Risk Based Approach
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    Exam 9: Auditing the Revenue Cycle
  5. Question
    An Auditor's Examination of the Sales Account Using a Cutoff
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An Auditor's Examination of the Sales Account Using a Cutoff

Question 81

Question 81

Multiple Choice

An auditor's examination of the sales account using a cutoff test would most likely detect which of the following?


A) Kiting.
B) Sales made with improper credit terms.
C) Lapping of accounts receivable.
D) Sales recorded in the wrong period.

Correct Answer:

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