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    Auditing and Assurance Services Study Set 5
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    Exam 8: Tests of Controls
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    Tests Designed to Detect Credit Sales Made Before the End
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Tests Designed to Detect Credit Sales Made Before the End

Question 36

Question 36

Multiple Choice

Tests designed to detect credit sales made before the end of the year that have been recorded in the subsequent year provide assurance about management's assertion of:


A) Classification.
B) Cut-off.
C) Occurrence.
D) Accuracy.

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