(Test Bank)Principles of Auditing and Other Assurance Services 20th Edition TBChap011

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1、Chapter11AccountsReceivable,NotesReceivable,andRevenue True/FalseQuestions 1.Thedepartmentapprovingasalestransactionshouldbetheshippingdepartment.  True    False 2.Accountsreceivablethatarewrittenoffshouldnotbeturnedovertoacollectionagency.  True    False 3.Anagedtrialbalanceofaccount

2、sreceivablemayprovideevidenceontheadequacyoftheallowanceforuncollectibleaccounts.  True    False 4.Confirmationofaccountsreceivablebydirectcommunicationwiththedebtorteststheexistenceofaccountsreceivable.  True    False 11-89Copyright©2016McGraw-HillEducation.Allrightsreserved.Noreprod

3、uctionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.5.Confirmationrequestsshouldcontaina"businessreply"envelopeaddressedtotheauditorsattheclient'saddress.  True    False 6.CPAsusenegativeaccountsreceivableconfirmationrequestsmorefrequentlythanpositiveaccountsreceiv

4、ableconfirmationrequests.  True    False 7.Confirmationofaccountsreceivableprovidessomeassurancethatnolappingorothermanipulationaffectingaccountsreceivableisbeingcarriedon.  True    False 8.Analyticalproceduresareusedbyauditorstogainevidenceabouttheadequacyoftheallowanceforuncollectib

5、leaccounts.  True    False 9.Whenitisimpossibletoconfirmaccountsreceivable,theauditorsmaybeabletosatisfythemselvesastotheexistenceofaccountsreceivablebyalternativeprocedures.  True    False 10.Materialaccountsreceivablefromrelatedpartiesshouldbestatedseparatelyfromotherreceivables.  T

6、rue    False  11-89Copyright©2016McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.MultipleChoiceQuestions 11.Totesttheexistenceassertionforrecordedreceivables,anauditorwouldselectasamplefromthe:  A. Salesordersfile.

7、B. Customerpurchaseorders.C. Accountsreceivablesubsidiaryledger.D. Shippingdocuments(billsoflading)file. 12.Whichofthefollowingisleastlikelytobetypicallyconsideredtobeanalternateprocedureforhandlingnonrepliestoaccountsreceivableconfirmationrequests?  A. Examinebillsoflading.B. Physica

8、llyex