13. Company management is often under pressure to increase revenue and/or net income. One approach is to use a "bill and hold" arrangement. "Bill and hold" is an example of which of the following?(A) significant accounting estimates (B) fictitious revenue recorded (C) premature revenue recognized (D) alteration of cutoff documents

1. You have been assigned to the audit of NTPU Inc. for the year ended December 31, 2019. Your audit senior has obtained the following files for you to use in your testing, all in Excel format: customer list and accounts receivable December 31. Your customer list file should include the customer number, customer name, complete address, phone number and credit limit. The Accounts Receivable files will each contain the customer number and the accounts receivable balance. How to determine if all customers with a receivable balance are approved customers by ACL? (A) Relate, Choose the accounts receivable table as the primary table and Customer List table as the secondary table. "unmatched primary records". (B) Relate, Choose the Customer List table as the primary table and accounts receivable table as the secondary table. "matched primary records". (C) Join, Choose the accounts receivable table as the primary table and Customer List table as the secondary table. "unmatched primary records". (D) Join. Choose the Customer List table as the primary table and accounts receivable table as the secondary table. "matched primary records".

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