*******Ch. 6 Auditing and Fraud

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B. Cash in bank and collateral for loans

*****Which of the following sets of information does an auditor usually confirm on one form? A. Accounts payable and purchase commitments B. Cash in bank and collateral for loans C. Inventory on consignment and contingent liabilities D. Accounts receivable and accrued interest receivable

B. Bank reconciliations

****The best evidence regarding year-end bank balances is documented in the A. Cutoff bank statement B. Bank reconciliations C. Interbank transfer schedule D. Bank deposit lead schedule

D. Seek information about contingent liabilities and security agreements

. Auditors ordinarily send a standard confirmation request to all banks with which the client has done business during the year under audit, regardless of the year-end balances. A purpose of this procedure is to A. Provide the data necessary to prepare a proof of cash B. Request that a cutoff bank statement and related checks be sent to the audit C. Detect kiting activities that may otherwise not be discovered D. Seek information about contingent liabilities and security agreements

B. Prepare a remittance listing.

40. Immediately upon receipt of cash, a responsible employee should A. Record the amount in the cash receipts journal. B. Prepare a remittance listing. C. Update the subsidiary accounts receivable records. D. Prepare a deposit slip in triplicate.

D. An employee misappropriating an employer's money or property entrusted to the employee's control in the employee's normal job.

44. Embezzlement is a type of fraud that involves A. An employee's misappropriating an employer's money or property not entrusted to him or her. B. A manager's falsification of financial statements for the purpose of misleading investors and creditors. C. An employee's mistaken representation of opinion that causes incorrect accounting entries. D. An employee misappropriating an employer's money or property entrusted to the employee's control in the employee's normal job.

B. All signed checks must be reviewed and compared with supporting documentation by the treasurer before mailing.

45. Which of the following control activities would best protect against the preparation of improper or inaccurate cash disbursements? A. All checks must be signed by an officer designated by the Board of Directors. B. All signed checks must be reviewed and compared with supporting documentation by the treasurer before mailing. C. All checks must be sequentially numbered and accounted for by internal auditors. D. All checks must be perforated or otherwise effectively canceled when they are returned with the bank statement.

A. Existence.

46. During an audit of cash, the auditor is most concerned with the management assertion of A. Existence. B. Rights and obligations. C. Valuation or allocation. D. Occurrence.

D. The official signing the check should compare the check with the voucher and should stamp "paid" on the voucher documents.

48. Which of the following control activities could prevent a paid disbursement voucher from being presented for payment a second time? A. Vouchers should be prepared by individuals who are responsible for signing disbursement checks. B. Disbursement vouchers should be approved by at least two responsible management officials. C. The date on a disbursement voucher should be within a few days of the date the voucher is presented for payment. D. The official signing the check should compare the check with the voucher and should stamp "paid" on the voucher documents.

B. Prosecution.

49. The phases of employee fraud does not include the A. Conversion of money to fraudster's use. B. Prosecution. C. Fraudulent act. D. Cover-up.

D. Does a responsible person approve discounts taken by customers with payments on account?

50. An internal control questionnaire for evaluating the completeness objective of cash receipts would not include which of the following questions? A. Does the person who opens the mail make a list of cash received? B. Are prenumbered sales invoices or receipt books used? C. Are current receipts controlled by mechanical devices? D. Does a responsible person approve discounts taken by customers with payments on account?

A. Hold middle management positions.

51. The characteristics of people who commit the largest frauds would not include A. Hold middle management positions. B. Power to override controls. C. Long tenure with organization. D. Access to largest amounts of money.

C. Cutoff bank statement.

52. The auditors' information source for vouching the bank reconciliation items is the A. Standard bank confirmation. B. Bank statement at audit date. C. Cutoff bank statement. D. Accounting journal at year end.

D. Predication.

53. The probability of fraud is not a function of A. Motive. B. Opportunity. C. Lack of integrity. D. Predication.

B. Proper internal control activities exist for all cash accounts.

54. The assertions by management regarding the cash accounts in the financial statements include all of the following except A. Cash in all accounts exists in the name of the company. B. Proper internal control activities exist for all cash accounts. C. Cash balance properly reflects all cash on hand, in transit or, on deposit with third parties. D. All restrictions on the use of cash are disclosed.

B. Consider people pressure in the work place.

55. A practice that would not encourage fraud would include A. Centralize authority in top management. B. Consider people pressure in the work place. C. Make profits the only criterion for success. D. Insist everything be documented with a rule for everything.

C. In your department, who has the potential for committing fraud?

56. Which question would be inappropriate when asking questions of personnel during a regular audit? A. Do you think fraud is a problem for business in general? B. Do you think this company has any particular problem with fraud? C. In your department, who has the potential for committing fraud? D. Is there any information you would like to furnish regarding possible fraud within this organization?

C. Paper trail.

57. The standard format for the audit approach to fraud cases would not include A. Audit of balance. B. Test of controls. C. Paper trail. D. Discovery summary.

D. Better Business Bureau

58. Information about criminal rackets, cons and their operations, and reputations of local businesses can be found at the A. Police and Drug Enforcement Agency. B. Standard & Poor Registers. C. Securities and Exchange Commission. D. Better Business Bureau

d. Whether the CPA should undertake an audit engagement.

A CPA is most likely to refer to one or more of the three general auditing standards in determining a. Awareness of the consistency in the application of GAAP between periods. b. Evaluation of all matters of continuing accounting significance. c. Opinion of any subsequent events occurring since the predecessor's audit report was issued. d. Whether the CPA should undertake an audit engagement.

The violation of the code of ethics by senior management

A code of ethics is an important element of a fraud prevention program. Which of the following would diminish the effectiveness of a company's code of conduct? A. The establishment of a chief ethics officer. B. The establishment of a "hot line" for reporting unethical behavior. C. The violation of the code of ethics by senior management. D. The posting of the code of ethics in the company workplace.

Establish employee assistance programs.

A good fraud prevention program should address employees' motivation to steal from the company. The best method for doing this is to A. Establish employee assistance programs. B. Require a fidelity bond on all employees. C. Require reconciliations of all accounts to be reviewed by a supervisor. D. Ensure audits of all accounts with high inherent risk of fraud.

B. Tests the transactions process

A proof of cash A. Is required by GAAS B. Tests the transactions process C. Is most helpful when control risk for cash is low D. Detects lapping

Consulting service expense.

Allison, an employee in accounts payable, believes she can run a fictitious invoice through the accounts payable system and collect the money. She knows payments are subject to an audit. Which account would be the best place to hide the fraud? A. Inventory. B. Wage expense. C. Consulting service expense. D. Property tax expense

d. Analytical procedures.

An abnormal fluctuation in gross profit that might suggest the need for extended audit procedures for sales and inventories would most likely be identified in the planning phase of the audit by the use of a. A review of prior years' working papers. b. An evaluation of the entity's internal control structure. c. Specialized audit programs. d. Analytical procedures.

A. Request a cutoff bank statement be mailed to the client

An audit program of substantive procedures for cash would not include A. Request a cutoff bank statement be mailed to the client B. Request client to prepare bank reconciliations C. Prepare a schedule of interbank transfers for a period of ten business days before and after year-end date D. Obtain a written client representation concerning compensating balance agreements

C. Cash balances were overstated because of kiting

An auditor should trace bank transfers for the last part of the audit period and the first part of the subsequent period to detect whether A. The cash receipts journal was held open for a few days after the year-end B. The last checks recorded before the year-end were actually mailed by the year-end C. Cash balances were overstated because of kiting D. Any unusual payments to or receipts from related parties occurred

B. The client does not take the remedial action that the auditor considers necessary

An auditor who discovers that client employees have committed an illegal act that has a material effect on the client's financial statements most likely would withdraw from the engagement if A. The illegal act is a violation of generally accepted accounting principles B. The client does not take the remedial action that the auditor considers necessary C. The illegal act was committed during a prior year that was not audited D. The auditor has already assessed control risk at the maximum level

B. Observation and inquiry

An auditor wishes to perform tests of controls on a client's cash disbursements procedures. If the control procedures leave no audit trail of documentary evidence, the auditor most likely will test the procedures by A. Confirmation and observation B. Observation and inquiry C. Analytical procedures and confirmation D. Inquiry and analytical procedures

B. The maximum dollar amount of misstatements that could exist without causing the financial statements to be materially misstated

An auditor would least likely initiate a discussion with a client's audit committee concerning A. The methods used to account for significant unusual transactions B. The maximum dollar amount of misstatements that could exist without causing the financial statements to be materially misstated C. Indications of fraud and illegal acts committed by a corporate officer that were discovered by the auditor D. Disagreements with management as to accounting principles that were resolved during the current year's audit

D. A bank lockbox system

An entity with a large volume of customer remittances by mail could most likely reduce the risk of employee misappropriation of cash by using A. Employee fidelity bonds B. Independently prepared mailroom prelists C. Daily check summaries D. A bank lockbox system

B. Cutoff bank statement is reconciled

An unrecorded check issued during the last week of the year would most likely be discovered by the auditor when the A. Check register for the last month is reviewed B. Cutoff bank statement is reconciled C. Bank confirmation is reviewed D. Search for unrecorded liabilities is performed

d. Areas that may represent specific risks relevant to the audit.

Analytical procedures used in planning an audit should focus on identifying a. Material weakness in the internal control structure. b. The predictability of financial data from individual transactions. c. The various assertions that are embodied in the financial statements. d. Areas that may represent specific risks relevant to the audit.

D. Inadequate internal control because of a lack of segregation of duties

As payments are received, one mailroom employee is assigned the responsibility of prelisting receipts and preparing the deposit slip prior to forwarding the receipts, deposit slip, and remittance advices to accounts receivable for posting. Accounts receivable personnel refoot the deposit slip, stamp a restrictive endorsement on the back of each check, and then forward the receipts and deposit slip to the treasury department. Evaluate the internal control of the described process. Which of the following is a reasonable assessment of internal control in this process? A. Adequate internal control B. Inadequate internal control because mailroom employees should not have access to cash C. Inadequate internal control because treasury employees should prepare the deposit slip D. Inadequate internal control because of a lack of segregation of duties

C. Positive Pay

At the end of each business day, Safe Company sends its bank a listing of all checks written during the day including the check number, payee, and amount. When a check is sent to the bank for payment the bank compares the payee and the amount with the listing provided by Safe Company. This system is called A. PayChex B. Pay-As-You-Go C. Positive Pay D. Pay Master

d. Understanding as to the reasons for the change of auditors.

Before accepting an audit engagement, a successor auditor should make specific inquiries of the predecessor auditor regarding the predecessor's a. Awareness of the consistency in the application of GAAP between periods. b. Evaluation of all matters of continuing accounting significance. c. Opinion of any subsequent events occurring since the predecessor's audit report was issued. d. Understanding as to the reasons for the change of auditors.

kiting

Building up balances in bank accounts based upon floating checks drawn against similar accounts in other banks is best called: A. Hypothecation B. Kiting C. Money laundering D. Lapping

A. Understating the sales journal.

Cash receipts from sales on account have been misappropriated. Which of the following acts would conceal this defalcation and be least likely to be detected by an auditor? A. Understating the sales journal. B. Overstating the accounts receivable control account. C. Overstating the accounts receivable subsidiary ledger. D. Overstating the sales journal.

B. The cash received and remittance advice received were maintained in a single batch.

Each morning the controller gets the prior day's listing of remittances, a copy of the payment report, and a copy of the deposit slip returned from the bank. When comparing these items, the controller would be able to determine that A. No checks were returned for insufficient funds. B. The cash received and remittance advice received were maintained in a single batch. C. The accounts receivable system has controls over unauthorized access. D. The assistant controller does not also reconcile the subsidiary accounts payable.

d. Provide a written record of the agreement with the client as to the services to be provided.

Engagement letters are widely used in practice for professional engagements of all types. The primary purpose of the engagement letter is to a. The nature of the CPA's report qualification. b. The scope of the CPA's auditing procedures. c. Requirements for the review of the internal control structure. d. Provide a written record of the agreement with the client as to the services to be provided.

A. In the planning stage, in the review stage

For all audits of financial statements made in accordance with GAAS, the use of analytical procedures is required to some extent A. In the planning stage, in the review stage B. As a substantive test C. As a substantive test, in the review stage D. In the planning stage

B. Comparing the magnetic imprint of the amount paid to the amount written on the check face

If the amount of a check is altered by an employee after it has cleared the bank, the change can be detected by A. Comparing the amount written on the check face to the amount written in the cash disbursements journal B. Comparing the magnetic imprint of the amount paid to the amount written on the check face C. Examining the endorsement on the back of the check D. Comparing the check number on the face of the check to the check number in the cash disbursements journal

D. Negligence on the part of executive management

In order for auditors to be able to recognize potential fraud, they must be aware of the basic characteristics of fraud. Which of the following is not a characteristic of fraud? A. Intentional deception B. Taking unfair or dishonest advantage of other people C. Perpetration for the benefit or detriment of the organization D. Negligence on the part of executive management

C. Cash budgets.

In preparing for the audit of cash, the auditors perform analytical procedures concerning cash balances. Which of the following would be the best source of information for use in the estimate of cash? A. Prior-years' balances. B. Management inquiry. C. Cash budgets. D. Aged accounts receivable reports.

D. Test the propriety of items appearing on the client's year-end bank reconciliation

In the audit of cash the auditor obtains a bank cutoff statement primarily to A. Identify old outstanding checks that the client may exclude from the year-end bank reconciliation in order to misappropriate cash B. Obtain sufficient information to reconcile the client's bank account as of year-end C. Obtain direct confirmation of the client's bank balances as of year-end D. Test the propriety of items appearing on the client's year-end bank reconciliation

C. Capability

Most fraud investigators utilize the fraud triangle theory. A new theory called the fraud diamond has been proposed. Which of the following is an element of the fraud diamond and is not an element of the fraud triangle? A. Motive B. Opportunity C. Capability D. Liquidity

B. Dual control (joint custody) is established over the contents of the night depository box from the time of removal until initial recording is completed

Narbona, CPA is reviewing controls over cash received through a bank night depository. Which controls would she find most important? A. Responsibilities are rotated for processing night depository receipts among employees of the various departments B. Dual control (joint custody) is established over the contents of the night depository box from the time of removal until initial recording is completed C. Vacations are required for all employees engaged in night depository activities D. All deposit tickets related to night deposits are numbered

A. The cash balances were overstated because of kiting

The auditor should trace bank transfers for the latter part of an audit period and the early part of the subsequent period to determine whether: A. The cash balances were overstated because of kiting B. The cash receipts journal was held open for a few days after the end of the year C. Any unusual payments to or receipts from related parties occurred D. The last checks recorded before the year-end were really mailed by year-end

D. Initiate programs to help employees share personal and professional problems

The best way to enact a broad fraud-prevention program is to: A. Install airtight control systems of checks and supervision B. Name an "ethics officer" who is responsible for receiving and acting upon fraud tips C. Place dedicated "hotline" telephones on walls around the workplace with direct communication to the company ethics officer D. Initiate programs to help employees share personal and professional problems

d. Schedules and analyses to be prepared by the client's staff

The element of the audit planning process most likely to be agreed on with the client before implementation of the audit strategy is the determination of the a. Methods of statistical sampling to be used I confirming accounts receivable. b. Pending legal matters to be included in the inquiry of the client's attorney. c. Evidence to be gathered to provide a sufficient basis for the auditor's opinion. d. Schedules and analyses to be prepared by the client's staff

b. Critically review the judgment exercised at every level of supervision.

The exercise of due professional care requires that an auditor a. Examine all available corroborating evidence. b. Critically review the judgment exercised at every level of supervision. c. Reduce control risk below the maximum. d. Attain the proper balance of professional experience and formal education.

B. Joint custody

The mail which includes payments should be opened by two people. This control is called A. Separation of duties B. Joint custody C. Anti-collusion D. Lapping

B. General ledger

To gather evidence regarding the bank's balance in a bank reconciliation, an auditor would examine all of the following except the A. Cutoff bank statement B. General ledger C. Bank confirmation D. Year-end bank statement

B. Stamped "paid" by the check signer

To provide assurance that each voucher is submitted and paid only once, an auditor most likely would examine a sample of paid vouchers and determine whether each voucher is A. Supported by a vendor's invoice B. Stamped "paid" by the check signer C. Prenumbered and accounted for D. Approved for authorized purchases

C. Accounts receivable bookkeeper to update the subsidiary accounts receivable records.

Upon receipt of customers' checks in the mail room, a responsible employee should prepare a remittance listing that is forwarded to the cashier. A copy of the listing should be sent to the A. Internal auditor to investigate the listing for unusual transactions. B. Treasurer to compare the listing with the monthly bank statement. C. Accounts receivable bookkeeper to update the subsidiary accounts receivable records. D. Entity's bank to compare the listing with the cashier's deposit slip.

C. Accounts receivable bookkeeper to update the subsidiary accounts receivable records

Upon receipt of customers' checks in the mailroom, a responsible employee should prepare a remittance listing that is forwarded to the cashier. A copy of the listing should be sent to the A. Internal auditor to investigate the listing for unusual transactions B. Treasurer to compare the listing with the monthly bank statement C. Accounts receivable bookkeeper to update the subsidiary accounts receivable records D. Entity's bank to compare the listing with the cashier's deposit slip

C. Ideological

When an employee embezzles company funds from an electric utility company for the purpose of paying expenses of an anti-nuclear protest organization, the fraudster's motive is said to be A. Psychotic B. Egocentric C. Ideological D. Economic

E. All of the above

When auditing financial statements and finding indications of a possible misappropriation of assets, independent auditors should A. Investigate fully to determine the total amount of the misappropriation B. Determine which accounts are affected and the amount by which they are overstated or understated C. Determine the methods by which the misappropriation was carried out D. Identify a person(s) who are likely responsible for the misappropriation and obtain evidence about some other fraud indications in their work E. All of the above

A. The company always estimates the inventory but never takes a complete physical count

When auditing with "fraud awareness," auditors should especially notice and follow up employee activities under which of these conditions? A. The company always estimates the inventory but never takes a complete physical count B. The petty cash box is always locked in the desk of the custodian C. Management has published a company code of ethics and sends frequent communication newsletters about it D. The board of directors reviews and approves all investment transactions

C. Replacement or substitution of stolen assets

When counting cash on hand the auditor must exercise simultaneous control over all cash and other negotiable assets to prevent A. Theft B. Irregular endorsement C. Replacement or substitution of stolen assets D. Deposits in transit

Overstating sales revenue and overstating bad debt expense

Which of the following combinations is a good means of concealing employee fraud but an ineffective means of perpetrating management (financial reporting) fraud? A. Overstating sales revenue and overstating customer accounts receivable balances. B. Overstating sales revenue and overstating bad debt expense. C. Understating interest expense and understating accrued interest payable. D. Omitting the disclosure information about related-party sales to the president's relatives at below-market prices.

C. Bank reconciliation has no outstanding checks or deposits older than 15 days

Which of the following gives the least indication of fraudulent activity? A. Numerous cash refunds have been made to different people at the same post office box address B. Internal auditor cannot locate several credit memos to support reductions of customers' balances C. Bank reconciliation has no outstanding checks or deposits older than 15 days D. Three people were absent the day the auditors handed out the paychecks and have not picked them up four weeks later

C. Prepare a schedule of the bank transfers

Which of the following is an effective audit procedure that might be used by an auditor to detect kiting between intercompany banks? A. Review composition of authenticated deposit slips. B. Review subsequent bank statements. C. Prepare a schedule of the bank transfers. D. Prepare a year-end bank reconciliation.

Bank reconciliation has no outstanding checks or deposits older than 15 days.

Which of the following is least indicative of fraudulent activity? A. Numerous cash refunds have been made to different people at the same post office box address. B. Internal auditors cannot locate several credit memos to support reductions of customers' balances. C. Bank reconciliation has no outstanding checks or deposits older than 15 days. D. Three people were absent the day the auditors handed out the paychecks and have not picked them up four weeks later.

B. Lack of training

Which of the following is not considered one of the three factors increasing the probability of fraud? A. Motive B. Lack of training C. Opportunity D. Rationalization

C. Measure the time lag between the date of recording cash receipts in the books to the date of deposit credit in the bank

Which of the following is ordinarily considered an "extended procedure" during the independent audit of financial statements? A. Send positive confirmations on recorded customer accounts receivable balances B. Perform physical observation and test count during the client's inventory taking C. Measure the time lag between the date of recording cash receipts in the books to the date of deposit credit in the bank D. Conduct interviews with the client's sales billing personnel to learn about sales recording control procedures

B. Measuring performance and awarding bonuses based on short-term operating results

Which of the following management policies would increase the probability of fraud in a company? A. Diversifying authority throughout divisions and subsidiaries in the organization B. Measuring performance and awarding bonuses based on short-term operating results C. Giving employees performance feedback that considers positive and constructive praise along with critical and negative observations on their work D. Establishing work teams that share responsibilities, performance, and bonuses based on collective efforts

C. Prepare a schedule of bank transfers

Which of the following procedures might an auditor use to detect kiting? A. Review the composition of authenticated deposit slips B. Review subsequent bank statements C. Prepare a schedule of bank transfers D. Prepare a year-end bank reconciliation

A. Restrictive endorsement on all checks

Which of the following should be performed by the persons opening the mail and recording payments? A. Restrictive endorsement on all checks B. Entering of payment information into customer accounts C. The preparation of the deposit slip and the delivery of the checks to the bank D. The segregation of all payments made on accounts listed as past due

E. All of the above statements are correct

Which of the following statements is correct with respect to the elements of the "fraud triangle"? A. Motive is a cause that pressures people into action B. Opportunity refers to a situation that allows someone with motive to carry out fraud C. A lack of integrity describes a person who does not stick to the social or organizational ethical code D. Fraud is most common when these three factors exist together E. All of the above statements are correct

A. The total of the accounts receivable subsidiary ledger balances is less than the accounts receivable control account

Which of the following would be consistent with an employee taking cash receipts from customers on account? A. The total of the accounts receivable subsidiary ledger balances is less than the accounts receivable control account B. The total of the accounts receivable subsidiary ledger balances is greater than the accounts receivable control account C. Total cash receipts from customers for the month are less than credit sales for the month D. Total cash receipts from customers for the month are greater than credit sales for the month

C. The cashier posts the receipts to the accounts receivable subsidiary ledger cards.

Which of the following would the auditor consider to be an incompatible operation if the cashier receives remittances? A. The cashier prepares the daily deposit. B. The cashier makes the daily deposit at a local bank. C. The cashier posts the receipts to the accounts receivable subsidiary ledger cards. D. The cashier endorses the checks.

C. The cashier posts the receipts to the accounts receivable subsidiary ledger cards

Which of the following would the auditor consider to be an incompatible operation if the cashier receives remittances? A. The cashier prepares the daily deposit B. The cashier makes the daily deposit at a local bank C. The cashier posts the receipts to the accounts receivable subsidiary ledger cards D. The cashier endorses the checks

A. Inventory warehouse manager has responsibility for making the physical inventory observation and reconciling discrepancies to the perpetual inventory records.

Which of these arrangements of duties could most likely lead to an embezzlement or theft? A. Inventory warehouse manager has responsibility for making the physical inventory observation and reconciling discrepancies to the perpetual inventory records. B. Cashier prepared the bank deposit, endorsed the checks with a company stamp, and delivered the cash and checks to the bank for deposit (no other bookkeeping duties). C. Accounts receivable clerk received a list of payments received by the cashier so she could make entries in the customers' accounts receivable subsidiary accounts. D. Financial vice president received checks made out to suppliers and the supporting invoices, signed the checks, and mailed the checks.

A. Inventory warehouse manager has responsibility for making the physical inventory observation and reconciling discrepancies to the perpetual inventory records

Which of these arrangements of duties could most likely lead to an embezzlement or theft? A. Inventory warehouse manager has responsibility for making the physical inventory observation and reconciling discrepancies to the perpetual inventory records B. Cashier prepared the bank deposit, endorsed the checks with a company stamp, and took the cash and checks to the bank for deposit (no other bookkeeping duties) C. Accounts receivable clerk received a list of payments received by the cashier so she could make entries in the customers' accounts receivable subsidiary accounts D. Financial vice president received checks made out to suppliers and the supporting invoices, signed the checks, and put them in the mail to the payees

C. Preparation and review of standard bank confirmation inquiries

Your client is in the process of acquiring another company. You have been requested to verify that cash for the company being acquired is properly stated. The audit technique that will yield the most persuasive evidence is A. Examination of the company's escrow account B. Interview with the company's treasurer and cash manager C. Preparation and review of standard bank confirmation inquiries D. Analytical computations comparing current cash in the bank with previous accounting periods


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