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    Auditing A Business Risk Approach
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    Exam 10: Auditing Revenue and Related Accounts
  5. Question
    An Auditor's Examination of the Sales Account Using a Cut-Off
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An Auditor's Examination of the Sales Account Using a Cut-Off

Question 58

Question 58

Multiple Choice

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


A) kiting.
B) sales that should be deferred.
C) lapping of accounts receivable.
D) sales recorded in the wrong period.

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