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NEW QUESTION: 1
If the objective of a test of details is to detect overstatements of sales, the auditor should trace transactions
from the:
A. Cash receipts journal to the sales journal.
B. Source documents to the accounting records.
C. Accounting records to the source documents.
D. Sales journal to the cash receipts journal.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If the objective of a test of details is to detect overstatements of sales (existence
assertion), the auditor should trace transactions from the accounting records (i.e., sales journal) to the
source documents (e.g., customer order, sales order, shipping documents, etc.).
Choices "A" and "C" are incorrect. Tracing from the supporting documents to the accounting records gives
assurance as to the completeness assertion (all sales are properly included).
Choice "B" is incorrect. Tracing from the sales journal to the cash receipts journal only shows whether
cash has been received for the sale. Failure to find a related cash receipt may indicate simply that the sale
was made on account.

NEW QUESTION: 2
A mobile application developer has developed an application using IBM Worklight Studio and wants to test it using the Android emulator. What steps must the application developer take to achieve the desired goal?
A. Right-click the <application name> folderRun As -> Run on Server
B. Right-click the <project name>Android folderRun As -> Android Application
C. Right-click the <project name> folderRun As -> Run on Server
D. Window -> Android Virtual Device ManagerSelect an AVDClick Start...
Answer: B

NEW QUESTION: 3
Select two actions available in Oracle General Ledger. (Choose two.)
A. deleting posted journals
B. consolidating balances from multiple ledgers
C. consolidating balances in subsidiary ledgers
D. importing data from subsidiary ledgers
E. exporting data to subsidiary ledgers
Answer: B,D