1.

Tracing recorded sales transactions in the sales journal to the shipping

documents (bills of lading) provides evidence about the
a. Completeness of recording of sales transactions
b. Occurrence of sales transactions
c. billing of all sales transactions
d. presentation of payables

2. Which of the following is the best audit procedure for the detection of
lapping?
a. Comparison of postings of cash receipts to accounts with the details of
cash deposits
b. Confirmation of the cash balance
c. Reconciliation of the cash account balances
d. Preparing a proof of cash

3. To gather evidence regarding the balance per bank in the bank

reconciliation, an auditor could examine all of the following except
a. Cut-off bank statement
b. year-end bank statement
c. bank confirmation
d. general ledger