Which of the following is most likely to be detected by an auditor's review of a client's sales cut off?

Question

Quizplus · Accepted Answer

Sales cut off refers to the timing of recognizing revenues in the financial statements. Unrecorded sales at year-end are the most likely issue to be detected during an auditor's review of a client's sales cut off. This could result in an overstatement of sales and revenue in the financial statements. The other options are related to different areas of audit focus, such as the completeness of shipping documents, the accuracy of accounts receivable write-offs, and the detection of fraudulent activities like lapping.

Which of the Following Is Most Likely to Be Detected