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akempire akempire
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2 weeks ago
Cutoff misstatements occur when

▸
The auditor fails to obtain the end-of-year bank statement directly from the bank, obtaining instead the statement which includes the two succeeding weeks Subsequent period 
transactions are 
recorded in the 
current period 		Current period 
transactions are 
recorded in the 
subsequent period
YesYesNo


▸
The auditor fails to obtain the end-of-year bank statement directly from the bank, obtaining instead the statement which includes the two succeeding weeks Subsequent period 
transactions are 
recorded in the 
current period 		Current period 
transactions are 
recorded in the 
subsequent period
YesNoYes


▸
The auditor fails to obtain the end-of-year bank statement directly from the bank, obtaining instead the statement which includes the two succeeding weeks Subsequent period 
transactions are 
recorded in the 
current period 		Current period 
transactions are 
recorded in the 
subsequent period
NoYesYes


▸
The auditor fails to obtain the end-of-year bank statement directly from the bank, obtaining instead the statement which includes the two succeeding weeks Subsequent period 
transactions are 
recorded in the 
current period 		Current period 
transactions are 
recorded in the 
subsequent period
NoYesNo
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
Authors:
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owenutonowenuton
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2 weeks ago
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The auditor fails to obtain the end-of-year bank statement directly from the bank, obtaining instead the statement which includes the two succeeding weeks Subsequent period 
transactions are 
recorded in the 
current period 		Current period 
transactions are 
recorded in the 
subsequent period
NoYesYes
1

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