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In the Initial Procedures of the Audit Program for the Revenue

Question 102

Multiple Choice

In the initial procedures of the audit program for the revenue cycle, which of the following substantive tests come under the category of tests of details of transactions?


A) Vouch recorded revenue transactions to supporting sales invoices, shipping documents, and sales orders.
B) Vouch cash receipt transactions to supporting bank remittance reports, remittance advices.
C) Vouch sales adjustment transactions to authorizations for sales returns and allowance or uncollectible account write-offs.
D) Vouch subsequent cash receipts identifiable with items comprising account balance at confirmation date to supporting documentation.

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