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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. Sales journal to the cash receipts journal.
B. Source documents to the accounting records.
C. Cash receipts journal to the sales journal.
D. Accounting records to the source documents.
Answer: D
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 <project name> folderRun As -> Run on Server
B. Right-click the <application name> folderRun As -> Run on Server
C. Right-click the <project name>Android folderRun As -> Android Application
D. Window -> Android Virtual Device ManagerSelect an AVDClick Start...
Answer: C

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