QUESTION 37 Which of the following is an example of a reasonableness test? a. tour the production facilities b. inquire whether significant changes have been made estimate the account balance and determine whether the amount is close to what the client recorded d. send confirmations to major vendors QUESTION 38 A key indicator of fraud in the revenue cycle is the auditor's detection of which of the following? b. a. Credit entries in customer accounts receivable for authorized write-offs Customer collections that are over 90 days past due C. recurring entries in the sales journal d. Altered shipping documents and invoices