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

An auditor's review of a client's sales cut off is primarily focused on detecting fictitious or improperly recorded sales entered at year-end. This is because the cut-off test involves ensuring that sales transactions recorded in one period are not included in another period. Fictitious or improperly recorded sales entered at year-end are more likely to be included in the wrong period, leading to misstatement of financial statements. The other options are more likely to be detected by other audit procedures.

Which of the Following Is Most Likely to Be Detected