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Exit VCEDump CPA-TEST Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

Q68 Single choice

Which of the following procedures would an auditor most likely perform to test controls relating to management's assertion about the completeness of cash receipts for cash sales at a retail outlet?

A
Observe the consistency of the employees' use of cash registers and tapes.
B
Inquire about employees' access to recorded but undeposited cash.
C
Trace the deposits in the cash receipts journal to the cash balance in the general ledger.
D
Compare the cash balance in the general ledger with the bank confirmation request.

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