1. When testing other accrued liabilities, auditors may independently calculate the amount and ________ it to management estimate.
a. Add
b. Increase
c. Decrease
d. Compare
e. Subtract
f. Adjust
2. As repairs on warranty items take place, the accrual account is ______
a. Debited
b. Brought to zero
c. Ignored
d. Increased
e. Credited
3. Auditors need to compare the percentage of claims accrued to current year ______
a. Depreciation
b. Sales
c. Cash
d. Receivables
e. Expenses