An efficient way to audit an account balance assertion and the effectiveness of a control is called what?

Cut off test.

A test of details.

Scholastic Aptitude Test.

Dual purpose test.

Reliable evidence.

Direct evidence.

Significant evidence.

Questionable evidence.

The Cendant case study was about the failure to obtain sufficient appropriate evidence regarding the audit of what financial statement accounts?

Revenues and merger reserves.

Intangible assets and inventories.

Long-lived assets and long-term debt.

Revenues and COGS.