Statistical sampling generally may be applied to test internal control when the client's internal control procedures:

A. Are carefully reduced to writing and are included in client accounting manuals.
B. Depend primarily on appropriate segregation of duties.
C. Leave an audit trail in the form of evidence of compliance.
D. Enable the detection of material fraud in the accounting records.


Answer: C

Business

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___________________________ include any amount that has been incurred due to the passage of time, but not paid as of the balance sheet date

Fill in the blank(s) with correct word

Business

Investors who want to know the amount of cash a company has available for new opportunities, such as expanding into a new sales region, should analyze the company's ________.

A) free cash flow B) net cash flow from investing activities C) acid ratio D) earnings per share

Business

The assumption of risk doctrine makes the manufacturer liable for a resulting injury

a. True b. False Indicate whether the statement is true or false

Business

Uncle's Caps, Inc, a merchandising company, has provided the following budgeted amounts for the next budget period

Beginning cash balance $30,400 Cash collections 683,000 Payments for: Purchases of merchandise inventory 349,400 Selling and administrative expenses 70,700 Capital expenditures 88,600 A minimum cash balance of $250,000 is required to be maintained. The company can borrow in increments of $10,000 as and when required. Assume the company can borrow the needed funds at the end of the period. Calculate the ending cash balance for the budget period. A) $713,400 B) $254,700 C) $204,700 D) $733,000

Business