Question

The auditor's primary concern in performing audit procedures of the write-off of uncollectible accounts relates to the risk that the client writes offs customer accounts that have already been collected. The primary control for preventing this fraud is:

A) examining authorized credit memos.
B) examining the uncollectible account authorization form.
C) examining debit memos.
D) examining the vouchers payable register.

Answer 1

The primary control for preventing the fraud of writing off customer accounts that have already been collected is to examine the uncollectible account authorization form.

Step-by-step explanation:

The auditor's primary control for preventing the fraud of writing off customer accounts that have already been collected is to examine the uncollectible account authorization form. This form ensures that the write-off of uncollectible accounts is properly authorized and documented. By reviewing this form, auditors can verify that the client is not falsely writing off accounts that have already been collected.