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19. Which of the following problems can be most easily detected by reviewing the appropriateness of our client's year-end sales cutoff? a. Overestimated sales for

19. Which of the following problems can be most easily detected by reviewing the appropriateness of our client's year-end sales cutoff?

a. Overestimated sales for the period.

b. Substantial returns of merchandise sold on credit.

c. Overlapping (lapping) of accounts receivable.

d. Unregistered sales discounts.

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