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25. If accounts receivable tumed over 8.4 times in 2016 as compared to only 6.6 limes in 2017 . it is possible the client had a. Faster collections in 2017 b. Understated receivables in 2017 c. Understated sales in 2017 d. More thorough credit investigations in 2017 33. In auditing the revenue/receipt transaction of a public company, a. The Section 404 documentation is typically far less than internal control documentation of a nonpublic entity. b. The auditor completes substantive tests before considering tests to comply with Section 404 requirements. c. The auditor begins by reviewing management's documentation of its assessment of internal control. d. The auditor is required to document the system of internal control by utilizing flowcharts. 4. The auditor's review of obsolete inventory primarily addresses which assertion? a. Presentation and disclosure. b. Fairly stated financial statements. c. Valuation or allocation d. Completeness 38. At the client's inventory count, the? a. Auditor participates as a counter for the client b. Auditor performs price tests c. Existence assertion is being addressed d. Client's personnel are supervised in the counting by the auditor. 39. During the course of an audit, an auditor observes that the recorded interest expense seems excessive in relation to the balance in long-term debt. This observation could lead the auditor to suspect that a. Long-term debt is understated. b. Discount on bonds payable is overstated c. Long-term debt is overstated d. Premium on bonds payable is understated