question 16: When a CPA is performing a test of details to detect overstatement in sales, she should trace the transactions:

a.

from the sales journal to the cash receipts journal.

b.

from the accounting records to the source documents.

c.

from the cash receipts journal to the sales journal.

d.

from the source documents to the accounting records.

question 33:

All of the following controls are relevant to a financial statement audit, except:

a.

Procedures that prevent the excess use of materials in production.

b.

Policies that relate to compliance with income tax regulations.

c.

Generation of production statistics used to evaluate variances.

d.

Use of computer passwords to limit access to data files