An Auditor Reconciles the Total of the Accounts Receivable Subsidiary

Multiple Choice

An auditor reconciles the total of the accounts receivable subsidiary ledger to the general ledger control account as of October 31. By this procedure, the auditor would be most likely to learn about which of the following?

A) An October invoice was improperly computed.
B) An October check from a customer was posted in error to the account of another customer with a similar name.
C) An opening balance in a subsidiary ledger account was improperly carried forward from the previous accounting period.
D) An account balance is past due and should be written off.