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4.Which of the following will most likely would be detected by an auditor's review of a client's sales cutoff? a. Shipments lacking sales invoices and

4.Which of the following will most likely would be detected by an auditor's review of a client's sales cutoff?

a. Shipments lacking sales invoices and shipping documents

b. Excessive write-offs of accounts receivable

c. Lapping of year-end accounts receivable

d. Unrecorded sales as of year-end

e. Overstatements of cash caused by kiting

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