1. (TCO I) Accounts Receivable ? For each of the following, please

1. (TCO I) Accounts Receivable ? For each of the following, please explain if an auditor?s review of the client?s sales cutoff would detect these problems: (a) Would excessive goods returned for credit be detected by a sales cut-off test ? why or why not???.(b) Would unrecorded sales discounts be detected by a sales cut-off test ? why or why not? (c) Lapping of year-end accounts receivable be detected by a sales cut-off test ? why or why not? (d) Inflated sales for the year ? could it be detected by a sales-cut-off test ? why or why not? (Points : 35)??.Question 2. 2. (TCO J) (1) Identify the Processing Controls associated with a Computerized System and identify the types of tests to be performed. (2) Identify the issues which an E-Commerce System presents for an auditor. (Points : 35)??.Question 3. 3. (TCO K) You are the Senior Auditor for WWZ Co. and you have completed the testing of all the accounts. However, prior to issuing your report, what are at least five other procedures or reviews that must be performed prior to issuing your report? Explain your responses (Points : 35)??.

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