An auditor should perform alternative procedures to substantiate the existence of accounts receivable when ( )
A. no reply to a positive confirmation request is received.
B. no reply to a negative confirmation request is received.
C. collectibility of the receivables is in doubt.
D. pledging of the receivables is probable.
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Sampling risk may be controlled by ( )
A. adjusting the sample size.
B. always using random sampling .
C. using whatever sample selection technique is appropriate for the population.
D. A and
投票题 ① Match five of the terms for documents and records (A-K) with the descriptions provided below:A schedule prepared by an independent person when cash is received. It is used to verify whether cash received was recorded and deposited at the correct amounts and on a timely basis.()
A. Customer order form
B. Customer order form
Customer order form
D. Customer order form
E. Customer order form
F. Sales order
G. Sales order
H. Sales order
I. Sales order
J. Sales order
K. Bill of lading
L. Bill of lading
M. Bill of lading
N. Bill of lading
O. Bill of lading
P. Sales invoice
Q. Sales invoice
R. Sales invoice
Sales invoice
T. Sales invoice
U. Summary sales report
V. Summary sales report
W. Summary sales report
X. Summary sales report
Y. Summary sales report
Z. Accounts receivable master file
[. Accounts receivable master file
\. Accounts receivable master file
]. Accounts receivable master file
^. Accounts receivable master file
_. Monthly statement
`. Monthly statement
a. Monthly statement
b. Monthly statement
c. Monthly statement
d. Remittance advice
e. Remittance advice
f. Remittance advice
g. Remittance advice
h. Remittance advice
i. Prelisting of cash receipts
j. Prelisting of cash receipts
k. Prelisting of cash receipts
l. Prelisting of cash receipts
m. Prelisting of cash receipts
n. Credit memo
o. Credit memo
p. Credit memo
q. Credit memo
r. Credit memo
s. Uncollectible account authorization form ⑤Match five of the terms for documents and records (A-K) with the descriptions provided below:A document that accompanies the sales invoice mailed to the customer and which can be returned to the seller with the cash payment.( H )
t. Uncollectible account authorization form ② Match five of the terms for documents and records (A-K) with the descriptions provided below:A document indicating a reduction in the amount due from a customer because of returned goods or an allowance granted.(J )
u. Uncollectible account authorization form ③ Match five of the terms for documents and records (A-K) with the descriptions provided below:A document prepared to initiate shipment of goods, indicating the description of the merchandise, the quantity shipped, and other relevant data. It is a written contract between the carrier and seller of the receipt and shipment of goods.( C )
v. Uncollectible account authorization form ④Match five of the terms for documents and records (A-K) with the descriptions provided below:An internal document for communicating the description, quantity, and related information for goods ordered by a customer. This is frequently used to indicate credit approval and authorization for shipment.( B )
w. Uncollectible account authorization form
Sampling risk may be controlled by ( )
A. adjusting the sample size.
B. always using random sampling .
C. using whatever sample selection technique is appropriate for the population.
D. A and C
The advantage of using the negative form of confirmations is that( )
A. larger sample sizes can be used without increasing the costs above what would have been required for positive confirmations.
B. customer’s silence proves that the balance is correct.
C. follow-up procedures are scheduled automatically.
D. it is appropriate in all circumstances.
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