Q:

Which of the following is most likely to be detected by an auditor\'s review of an entity\'s sales cutoff?

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Which of the following is most likely to be detected by an auditor's review of an entity's sales cutoff?


  1. Unrecorded sales for the year
  2. Lapping of year-end accounts receivable.
  3. Excessive sales discounts
  4. Unauthorized goods returned for credit

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A. Unrecorded sales for the year.

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