Which of the following most likely would be detected by an auditor's review of a client's sales cutoff?

Question

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An auditor's review of a client's sales cutoff is primarily concerned with ensuring that all sales and related revenue are recognized in the proper accounting period. Unrecorded sales at year-end would be a prime concern for the auditor as it would result in understated revenue and net income, which would misrepresent the financial statements. The other options (A, B, D, and E) are not directly related to a review of the sales cutoff, although excessive write-offs of accounts receivable could indicate that the client is recognizing revenue too early, which could lead to an understatement of revenue if the write-offs are not legitimate.

Which of the Following Most Likely Would Be Detected by an Auditor's