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onetouch onetouch
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2 years ago
In testing for cutoff, the objective is to determine

▸ whether all of the current period's transactions are recorded.

▸ whether transactions are recorded in the correct accounting period.

▸ the proper cutoff between capitalizing and expensing expenditures.

▸ the proper cutoff between disclosing items in footnotes or in account balances.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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HCho0HCho0
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onetouch Author
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2 years ago
Correct Slight Smile TY
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Ivansitospeed@g
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this is exactly what I needed
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