To test the existence assertion for sales, which of the following data-analytics tools might you use? a.

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To test the existence assertion for sales, which of the following data-analytics tools might you use? 

a. Compare sales invoices with shipping documents. 

b. Compare sales invoices with sales contracts. 

c. Analyze data around year-end to ensure that sales are recorded in the correct period. 

d. Two of the above (a–c). 

e. All of the above (a–c).

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Auditing A Risk Based Approach

ISBN: 9780357721872

12th Edition

Authors: Karla M Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg

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