Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 1

Cash receipts from sales on account have been misappropriated. Which of the following acts would conceal this defalcation and be least likely to be detected by an auditor?
A) Understating the sales journal.
B) Overstating the accounts receivable control account.
C) Overstating the accounts receivable subsidiary ledger.
D) Understating the cash receipts journal.