Accounting Multiple Choice Question – 14 July 2026

For the procedure below, select the option that best describes the auditor’s test as performed.

• The auditor, calculating for himself the amount accrued where an invoice straddles the year-end

Select ONE answer:

1. Testing primarily for the cut-off of accruals
2. Testing primarily for completeness of accruals
3. Testing primarily for completeness of payables
4. Not a relevant procedure for payables

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

1. Correct – Recalculating the amount accrued is primarily a test of the cut-off because it focuses on the split between the period before and after the year-end. It also tests completeness, but this is not its primary aim.
2. Not correct
3. Not correct
4. Not correct

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