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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 5 question 261 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 261
Topic #: 5
[All IIA-CIA-Part2 Questions]

A review of accounts receivable turnover represents which of the following manual audit procedures?

  • A. Confirmation.
  • B. Reperformance.
  • C. Trend analysis.
  • D. Ratio analysis.
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Suggested Answer: B 🗳️

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emtofid
2 months, 1 week ago
Selected Answer: D
Accounts Receivable Turnover=Net Credit Sales / Average Accounts Receivable This ratio provides insight into how efficiently a company collects on its credit sales. A higher turnover ratio generally indicates faster collection of receivables, while a lower ratio might suggest issues with collecting outstanding credit.
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