19) Which of the following is ordinarily considered an "extended procedure" during the independent audit of financial statements?

Multiple Choice

• Conduct interviews with the client's sales billing personnel to learn about sales recording control activities.

• Send positive confirmations on recorded customer accounts receivable balances.

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

• Perform physical observation and test count during the client's inventory taking.

8) Which of the following statements is generally correct about the sample size in statistical sampling when testing internal controls?

Multiple Choice