All of the following ratios are a measure a company short term debt paying ability, except:

a.

cash ratio.

b.

quick ratio.

c.

accounts receivable turnover.

d.

current ratio.

question 10:When testing the operating effectiveness of internal controls, an auditor will use all of the following procedures, except:

a.

inspect design documents.

b.

reperform client procedures.

c.

examine documents, records, and reports.

d.

make inquiries of appropriate client personnel.