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    Auditing and Assurance
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    Exam 9: Substantive Procedures and the Financial Statement Audit
  5. Question
    Cut-Off Procedures
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Cut-Off Procedures

Question 58

Question 58

Multiple Choice

Cut-off procedures:


A) can be tested at interim and rolled forward.
B) can be tested at any point in the audit.
C) apply only to balance sheet accounts.
D) can only be tested at year-end.

Correct Answer:

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