Which account least likely to represent a risk in the audit

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Problem 1: You are the auditor of Muthi Pty Ltd (Muthi). You have noted that during the year, Muthi's management has implemented a bonus incentive scheme for salesmen based on achievement of individual sales targets. Which of the following account and assertion would be LEAST likely to represent a risk in the audit of Muthi?

a) Sales: Cut-off.
b) Accounts receivable: Completeness.
c) Sales: Accuracy.
d) Accounts receivable: Existence.

Reference no: EM132782854

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