Mastering Auditing: Revenue & Accounts Receivable<\/title>\\r\\n <script src=\\\"https:\/\/cdn.tailwindcss.com\\\"><\/script>\\r\\n <link href=\\\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\\\" rel=\\\"stylesheet\\\">\\r\\n <style>\\r\\n body {\\r\\n font-family: 'Inter', sans-serif;\\r\\n background-color: #f1f5f9; \/* slate-100 *\/\\r\\n touch-action: pan-y;\\r\\n }\\r\\n .guide-container {\\r\\n min-height: 480px;\\r\\n }\\r\\n .content-card {\\r\\n opacity: 0;\\r\\n transform: translateX(20px);\\r\\n transition: opacity 0.4s ease-out, transform 0.4s ease-out;\\r\\n will-change: opacity, transform;\\r\\n }\\r\\n .content-card.active {\\r\\n opacity: 1;\\r\\n transform: translateX(0);\\r\\n }\\r\\n .progress-bar-inner {\\r\\n transition: width 0.3s ease-in-out;\\r\\n }\\r\\n .topic-button, .quiz-action-button {\\r\\n transition: all 0.2s ease-in-out;\\r\\n }\\r\\n .topic-button:hover, .quiz-action-button:hover {\\r\\n transform: translateY(-2px);\\r\\n box-shadow: 0 4px 20px rgba(16, 185, 129, 0.2);\\r\\n }\\r\\n ::selection {\\r\\n background: #059669; \/* emerald-600 *\/\\r\\n color: #ffffff;\\r\\n }\\r\\n .explanation-text {\\r\\n background-color: #f8fafc; \/* slate-50 *\/\\r\\n border-left: 4px solid #10b981; \/* emerald-500 *\/\\r\\n padding: 8px 12px;\\r\\n margin-top: 8px;\\r\\n border-radius: 4px;\\r\\n }\\r\\n <\/style>\\r\\n<\/head>\\r\\n<body class=\\\"bg-slate-100 text-slate-800 flex items-center justify-center min-h-screen p-4\\\">\\r\\n\\r\\n <div class=\\\"w-full max-w-4xl mx-auto\\\">\\r\\n <main id=\\\"app-container\\\" class=\\\"bg-white rounded-xl shadow-lg shadow-emerald-500\/10 p-6 md:p-8 relative\\\">\\r\\n <div class=\\\"absolute top-4 right-6 text-xs text-slate-400 font-semibold\\\">created by Wise Excellence<\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"main-menu\\\">\\r\\n <h2 class=\\\"text-2xl font-semibold mb-6 text-center text-emerald-700\\\">Select a Topic to Begin<\/h2>\\r\\n <div id=\\\"topic-grid\\\" class=\\\"grid grid-cols-1 md:grid-cols-2 gap-5\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div id=\\\"study-guide\\\" class=\\\"hidden\\\">\\r\\n <button id=\\\"back-to-menu\\\" class=\\\"mb-4 text-sm font-medium text-emerald-600 hover:text-emerald-500\\\">← Back to Topics<\/button>\\r\\n \\r\\n <div id=\\\"guide-content-wrapper\\\" class=\\\"guide-container relative flex items-center justify-center\\\">\\r\\n \\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div class=\\\"mt-6\\\">\\r\\n <div class=\\\"flex justify-between items-center mb-2\\\">\\r\\n <span id=\\\"progress-text\\\" class=\\\"text-sm text-slate-500\\\"><\/span>\\r\\n <span id=\\\"topic-title\\\" class=\\\"text-sm font-semibold text-slate-600\\\"><\/span>\\r\\n <\/div>\\r\\n <div class=\\\"w-full bg-slate-200 rounded-full h-2.5\\\">\\r\\n <div id=\\\"progress-bar\\\" class=\\\"bg-emerald-500 h-2.5 rounded-full progress-bar-inner\\\"><\/div>\\r\\n <\/div>\\r\\n <div id=\\\"navigation-buttons\\\" class=\\\"flex justify-between items-center mt-4\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/main>\\r\\n <footer class=\\\"text-center mt-6\\\">\\r\\n <\/footer>\\r\\n <\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"quiz-modal\\\" class=\\\"fixed inset-0 bg-black bg-opacity-60 hidden items-center justify-center p-4 backdrop-blur-sm\\\">\\r\\n <div id=\\\"quiz-content\\\" class=\\\"bg-white border border-emerald-500\/20 rounded-lg shadow-2xl p-6 w-full max-w-2xl max-h-[90vh] overflow-y-auto\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n\\r\\n <script>\\r\\n document.addEventListener('DOMContentLoaded', () => {\\r\\n const studyData = [\\r\\n {\\r\\n topic: \\\"Auditing Revenue & Accounts Receivable\\\",\\r\\n content: [\\r\\n { title: \\\"The Main Risks\\\", text: \\\"Auditing revenue is a high-risk area because of the potential for fraud. The two main risks are:<br>\u2022 <b>Revenue Overstatement:<\/b> Management might create fake sales to meet targets.<br>\u2022 <b>Accounts Receivable Overstatement:<\/b> Listing debts that don't exist or are uncollectible.\\\" },\\r\\n { title: \\\"Audit Assertion: Completeness\\\", text: \\\"<b>Question:<\/b> Are all sales that occurred actually recorded? <br><br><b>Audit Test (Direction: Forward):<\/b> To test for completeness, you start from the source. Select a sample of <b>delivery notes<\/b> and trace them forward to the <b>sales journal<\/b>. If a delivery was made, a sale should have been recorded.\\\" },\\r\\n { title: \\\"Audit Assertion: Occurrence\\\", text: \\\"<b>Question:<\/b> Did the recorded sales actually happen? <br><br><b>Audit Test (Direction: Backward):<\/b> To test for occurrence, you start from the accounting records. Select a sample of sales from the <b>sales journal<\/b> and trace them backward to find the supporting documents: a signed <b>delivery note<\/b> and a valid customer <b>order<\/b>. This proves the sale isn't fictitious.\\\" },\\r\\n { title: \\\"Audit Assertion: Accuracy\\\", text: \\\"<b>Question:<\/b> Are the invoice calculations correct? <br><br><b>Audit Test:<\/b> For a sample of sales invoices, recalculate all the amounts (including discounts and VAT). Then, confirm that the prices charged match the company's official, authorized price list. This ensures there are no mathematical errors or unauthorized pricing.\\\" },\\r\\n { title: \\\"Audit Assertion: Cut-Off\\\", text: \\\"<b>Question:<\/b> Are sales recorded in the correct accounting period? <br><br><b>Audit Test:<\/b> Examine sales transactions recorded just before and just after the year-end. Trace these sales back to their delivery notes to confirm the goods were delivered in the same period the sale was recorded. A sale recorded in December should have a December delivery date.\\\" },\\r\\n { title: \\\"Debtors Assertion: Existence\\\", text: \\\"<b>Question:<\/b> Do these debtors really owe the company money? <br><br><b>Audit Test:<\/b> The best procedure is a <b>debtors' circularisation<\/b>. This involves sending letters directly to a sample of customers asking them to confirm the amount they owe directly to the auditor. This is strong, independent evidence.\\\" },\\r\\n { title: \\\"Debtors Assertion: Valuation\\\", text: \\\"<b>Question:<\/b> Is the debtors' balance collectible? <br><br><b>Audit Test:<\/b> This focuses on the <b>provision for doubtful debts<\/b>. The auditor will review the aging of the debtors' list to identify long-outstanding amounts and discuss their recoverability with management. The goal is to ensure the company isn't overstating its assets with debts it will likely never collect.\\\" },\\r\\n { title: \\\"Debtors Assertion: Rights\\\", text: \\\"<b>Question:<\/b> Does the company have the legal right to collect this cash? <br><br><b>Audit Test:<\/b> The auditor must check if any debts have been <b>ceded<\/b> or <b>factored<\/b> (sold to a third party, like a bank). By inspecting loan agreements and board minutes, the auditor can confirm that the company still owns the right to collect the debt.\\\" }\\r\\n ],\\r\\n quiz: [\\r\\n { \\r\\n question: \\\"To test if all sales that occurred have been recorded (Completeness), an auditor would typically trace from...\\\", \\r\\n options: [\\\"Sales Journal to Delivery Notes\\\", \\\"Delivery Notes to Sales Journal\\\", \\\"Customer Orders to the Price List\\\", \\\"Bank Statement to Sales Journal\\\"], \\r\\n answer: \\\"Delivery Notes to Sales Journal\\\",\\r\\n explanation: \\\"Completeness tests whether everything that *should* be recorded *has* been. Starting with the evidence of a dispatch (delivery note) and ensuring it was recorded as a sale (in the journal) tests this assertion.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"Which audit assertion for sales transactions is most concerned with fictitious or fake sales?\\\", \\r\\n options: [\\\"Accuracy\\\", \\\"Cut-Off\\\", \\\"Completeness\\\", \\\"Occurrence\\\"], \\r\\n answer: \\\"Occurrence\\\",\\r\\n explanation: \\\"Occurrence asks 'did this transaction actually happen?'. By tracing a recorded sale back to a valid customer order and signed delivery note, the auditor verifies that the sale is legitimate and not just a made-up entry.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"The best audit procedure to confirm the 'Existence' of accounts receivable is...\\\", \\r\\n options: [\\\"Recalculating the debtors' list\\\", \\\"Discussing old debts with the manager\\\", \\\"Performing a debtors' circularisation\\\", \\\"Checking the company's price list\\\"], \\r\\n answer: \\\"Performing a debtors' circularisation\\\",\\r\\n explanation: \\\"A debtors' circularisation provides powerful, external evidence. By getting confirmation directly from the customer, the auditor can be highly certain that the debt actually exists.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"An auditor is reviewing the provision for doubtful debts. Which assertion for Accounts Receivable is being tested?\\\", \\r\\n options: [\\\"Existence\\\", \\\"Rights\\\", \\\"Valuation\\\", \\\"Completeness\\\"], \\r\\n answer: \\\"Valuation\\\",\\r\\n explanation: \\\"Valuation is about whether an asset is recorded at its appropriate value. For debtors, this means assessing if the amount is collectible. The provision for doubtful debts directly addresses the risk that some debts won't be paid, thus affecting their valuation.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"If a company has sold (ceded) its debtors' book to a bank, which assertion is at risk?\\\", \\r\\n options: [\\\"Valuation\\\", \\\"Rights\\\", \\\"Existence\\\", \\\"Cut-Off\\\"], \\r\\n answer: \\\"Rights\\\",\\r\\n explanation: \\\"The 'Rights' assertion questions whether the company legally owns and has the right to collect an asset. If the debtors have been sold to a bank, the company no longer has the right to that cash, and it should not be listed as their asset.\\\"\\r\\n }\\r\\n ]\\r\\n }\\r\\n ];\\r\\n\\r\\n const mainMenu = document.getElementById('main-menu');\\r\\n const studyGuide = document.getElementById('study-guide');\\r\\n const topicGrid = document.getElementById('topic-grid');\\r\\n const guideContainer = document.getElementById('guide-content-wrapper');\\r\\n const progressBar = document.getElementById('progress-bar');\\r\\n const progressText = document.getElementById('progress-text');\\r\\n const topicTitleEl = document.getElementById('topic-title');\\r\\n const backToMenuBtn = document.getElementById('back-to-menu');\\r\\n const quizModal = document.getElementById('quiz-modal');\\r\\n const quizContent = document.getElementById('quiz-content');\\r\\n const navigationButtons = document.getElementById('navigation-buttons');\\r\\n\\r\\n let currentTopicIndex = 0;\\r\\n let currentSectionIndex = 0;\\r\\n\\r\\n function initializeMenu() {\\r\\n topicGrid.innerHTML = '';\\r\\n studyData.forEach((topicData, index) => {\\r\\n const button = document.createElement('button');\\r\\n button.className = `topic-button bg-white p-6 rounded-lg shadow-md text-left border border-emerald-500\/20 hover:bg-slate-50 ${studyData.length === 1 ? 'md:col-span-2' : ''}`;\\r\\n button.innerHTML = `\\r\\n <h3 class=\\\"text-xl font-semibold text-emerald-600\\\">${topicData.topic}<\/h3>\\r\\n <p class=\\\"text-slate-500 mt-1 text-sm\\\">${topicData.content.length} sections<\/p>\\r\\n `;\\r\\n button.onclick = () => startTopic(index);\\r\\n topicGrid.appendChild(button);\\r\\n });\\r\\n }\\r\\n\\r\\n function startTopic(topicIndex) {\\r\\n currentTopicIndex = topicIndex;\\r\\n currentSectionIndex = 0;\\r\\n mainMenu.classList.add('hidden');\\r\\n studyGuide.classList.remove('hidden');\\r\\n renderSection();\\r\\n }\\r\\n\\r\\n function backToMenu() {\\r\\n mainMenu.classList.remove('hidden');\\r\\n studyGuide.classList.add('hidden');\\r\\n }\\r\\n\\r\\n function renderSection() {\\r\\n const section = studyData[currentTopicIndex].content[currentSectionIndex];\\r\\n guideContainer.innerHTML = `\\r\\n <div class=\\\"content-card text-center p-4 w-full\\\">\\r\\n <h2 class=\\\"text-2xl font-bold mb-4 text-emerald-600\\\">${section.title}<\/h2>\\r\\n <div class=\\\"text-slate-700 leading-relaxed min-h-[250px] text-left\\\">${section.text}<\/div>\\r\\n <\/div>\\r\\n `;\\r\\n \\r\\n setTimeout(() => {\\r\\n guideContainer.querySelector('.content-card')?.classList.add('active');\\r\\n }, 50);\\r\\n\\r\\n updateNavigation();\\r\\n }\\r\\n \\r\\n function handleQuiz() {\\r\\n quizModal.style.display = 'flex';\\r\\n const quizData = studyData[currentTopicIndex].quiz;\\r\\n if (quizData && quizData.length > 0) {\\r\\n renderQuiz(quizData);\\r\\n } else {\\r\\n quizContent.innerHTML = `<p class=\\\"text-yellow-500 text-center\\\">No quiz available for this topic.<\/p> <button onclick=\\\"document.getElementById('quiz-modal').style.display='none'\\\" class=\\\"mt-4 bg-slate-200 py-2 px-4 rounded\\\">Close<\/button>`;\\r\\n }\\r\\n }\\r\\n\\r\\n function renderQuiz(quizData) {\\r\\n let quizHTML = `<h2 class=\\\"text-2xl font-bold mb-6 text-center text-emerald-600\\\">Quiz on ${studyData[currentTopicIndex].topic}<\/h2>`;\\r\\n quizData.forEach((q, index) => {\\r\\n quizHTML += `<div class=\\\"mb-6\\\" data-answer=\\\"${q.answer.replace(\/\\\"\/g, '"')}\\\" data-explanation=\\\"${q.explanation.replace(\/\\\"\/g, '"')}\\\">\\r\\n <p class=\\\"font-semibold mb-3 text-slate-800\\\">${index + 1}. ${q.question}<\/p>\\r\\n <div class=\\\"space-y-2 text-slate-700\\\">`;\\r\\n q.options.forEach(opt => {\\r\\n quizHTML += `<label class=\\\"flex items-center p-3 rounded-lg border border-slate-200 cursor-pointer hover:bg-slate-100 has-[:checked]:bg-emerald-100 has-[:checked]:border-emerald-400\\\">\\r\\n <input type=\\\"radio\\\" name=\\\"q${index}\\\" value=\\\"${opt.replace(\/\\\"\/g, '"')}\\\" class=\\\"mr-3 w-4 h-4 text-emerald-600 bg-slate-100 border-slate-300 focus:ring-emerald-500 focus:ring-2\\\">\\r\\n <span>${opt}<\/span>\\r\\n <\/label>`;\\r\\n });\\r\\n quizHTML += `<\/div>\\r\\n <p class=\\\"result-text mt-2 text-sm font-medium hidden\\\"><\/p>\\r\\n <p class=\\\"explanation-text text-slate-600 text-sm hidden\\\"><\/p>\\r\\n <\/div>`;\\r\\n });\\r\\n quizHTML += `<div class=\\\"flex justify-between items-center mt-6\\\">\\r\\n <button id=\\\"close-quiz-btn\\\" class=\\\"bg-slate-500 hover:bg-slate-600 text-white font-bold py-2 px-4 rounded-lg\\\">Close<\/button>\\r\\n <button id=\\\"submit-quiz-btn\\\" class=\\\"bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-4 rounded-lg\\\">Check Answers<\/button>\\r\\n <\/div>`;\\r\\n quizContent.innerHTML = quizHTML;\\r\\n document.getElementById('submit-quiz-btn').addEventListener('click', () => {\\r\\n quizData.forEach((q, index) => {\\r\\n const container = quizContent.querySelectorAll('div[data-answer]')[index];\\r\\n const selected = container.querySelector(`input[name=\\\"q${index}\\\"]:checked`);\\r\\n const resultText = container.querySelector('.result-text');\\r\\n const explanationText = container.querySelector('.explanation-text');\\r\\n \\r\\n resultText.classList.remove('hidden');\\r\\n explanationText.classList.remove('hidden');\\r\\n explanationText.textContent = `Explanation: ${container.dataset.explanation}`;\\r\\n\\r\\n if (selected) {\\r\\n if (selected.value === q.answer) {\\r\\n resultText.textContent = 'Correct!';\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-green-600';\\r\\n } else {\\r\\n resultText.textContent = `Incorrect. The correct answer is: ${q.answer}`;\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-red-600';\\r\\n }\\r\\n } else {\\r\\n resultText.textContent = 'No answer selected.';\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-yellow-600';\\r\\n explanationText.classList.add('hidden');\\r\\n }\\r\\n });\\r\\n document.getElementById('submit-quiz-btn').disabled = true;\\r\\n document.getElementById('submit-quiz-btn').textContent = 'Answers Checked';\\r\\n });\\r\\n document.getElementById('close-quiz-btn').addEventListener('click', () => quizModal.style.display = 'none');\\r\\n }\\r\\n\\r\\n function updateNavigation() {\\r\\n navigationButtons.innerHTML = '';\\r\\n const topic = studyData[currentTopicIndex];\\r\\n const totalSections = topic.content.length;\\r\\n const progressPercentage = ((currentSectionIndex + 1) \/ totalSections) * 100;\\r\\n progressBar.style.width = `${progressPercentage}%`;\\r\\n progressText.textContent = `Section ${currentSectionIndex + 1} of ${totalSections}`;\\r\\n topicTitleEl.textContent = topic.topic;\\r\\n\\r\\n const prevButton = document.createElement('button');\\r\\n prevButton.id = 'prev-btn';\\r\\n prevButton.className = 'bg-slate-200 hover:bg-slate-300 text-slate-700 font-bold py-2 px-6 rounded-lg transition-colors disabled:opacity-50 disabled:cursor-not-allowed';\\r\\n prevButton.textContent = 'Previous';\\r\\n prevButton.onclick = navigatePrev;\\r\\n prevButton.disabled = currentSectionIndex === 0;\\r\\n \\r\\n const nextButton = document.createElement('button');\\r\\n nextButton.id = 'next-btn';\\r\\n \\r\\n if (currentSectionIndex === totalSections - 1) {\\r\\n nextButton.className = 'quiz-action-button bg-green-600 hover:bg-green-700 text-white font-bold py-2 px-6 rounded-lg transition-colors';\\r\\n nextButton.textContent = 'Finish Topic';\\r\\n nextButton.onclick = backToMenu;\\r\\n const quizButton = document.createElement('button');\\r\\n quizButton.id = 'quiz-btn';\\r\\n quizButton.className = 'quiz-action-button bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-6 rounded-lg';\\r\\n quizButton.textContent = '\u270d\ufe0f Take Quiz';\\r\\n quizButton.onclick = handleQuiz;\\r\\n navigationButtons.appendChild(prevButton);\\r\\n navigationButtons.appendChild(quizButton);\\r\\n navigationButtons.appendChild(nextButton);\\r\\n } else {\\r\\n nextButton.className = 'bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-6 rounded-lg transition-colors';\\r\\n nextButton.textContent = 'Next';\\r\\n nextButton.onclick = navigateNext;\\r\\n navigationButtons.appendChild(prevButton);\\r\\n navigationButtons.appendChild(nextButton);\\r\\n }\\r\\n }\\r\\n \\r\\n function navigateNext() {\\r\\n if (currentSectionIndex < studyData[currentTopicIndex].content.length - 1) {\\r\\n currentSectionIndex++;\\r\\n renderSection();\\r\\n }\\r\\n }\\r\\n\\r\\n function navigatePrev() {\\r\\n if (currentSectionIndex > 0) {\\r\\n currentSectionIndex--;\\r\\n renderSection();\\r\\n }\\r\\n }\\r\\n\\r\\n let touchstartX = 0;\\r\\n guideContainer.addEventListener('touchstart', e => { touchstartX = e.changedTouches[0].screenX; }, { passive: true });\\r\\n guideContainer.addEventListener('touchend', e => {\\r\\n let touchendX = e.changedTouches[0].screenX;\\r\\n if (touchendX < touchstartX - 50) { \/\/ Swipe Left\\r\\n const nextBtn = document.getElementById('next-btn') || document.querySelector('.quiz-action-button[onclick=\\\"backToMenu()\\\"]');\\r\\n if(nextBtn) nextBtn.click();\\r\\n }\\r\\n if (touchendX > touchstartX + 50) { \/\/ Swipe Right\\r\\n document.getElementById('prev-btn')?.click();\\r\\n }\\r\\n }, { passive: true });\\r\\n \\r\\n backToMenuBtn.addEventListener('click', backToMenu);\\r\\n document.addEventListener('keydown', (e) => {\\r\\n if(studyGuide.classList.contains('hidden') || quizModal.style.display === 'flex') return;\\r\\n if (e.key === 'ArrowRight') {\\r\\n const nextBtn = document.getElementById('next-btn') || document.querySelector('.quiz-action-button[onclick=\\\"backToMenu()\\\"]');\\r\\n if(nextBtn) nextBtn.click();\\r\\n }\\r\\n if (e.key === 'ArrowLeft') document.getElementById('prev-btn')?.click();\\r\\n });\\r\\n\\r\\n \/\/ If there's only one topic, start it automatically\\r\\n if (studyData.length === 1) {\\r\\n startTopic(0);\\r\\n } else {\\r\\n initializeMenu();\\r\\n }\\r\\n });\\r\\n <\/script>\\r\\n<\/body>\\r\\n<\/html>“}\n\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","footnotes":""},"categories":[42],"tags":[],"class_list":["post-1038","post","type-post","status-publish","format-standard","hentry","category-auditing"],"_links":{"self":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/comments?post=1038"}],"version-history":[{"count":5,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1038\/revisions"}],"predecessor-version":[{"id":1210,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1038\/revisions\/1210"}],"wp:attachment":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/media?parent=1038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/categories?post=1038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/tags?post=1038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":1038,"date":"2025-09-18T03:42:19","date_gmt":"2025-09-18T03:42:19","guid":{"rendered":"https:\/\/wiseexcellence.co.za\/Tertiary\/?p=1038"},"modified":"2026-01-31T06:33:18","modified_gmt":"2026-01-31T06:33:18","slug":"revenue-accounts-receivable","status":"publish","type":"post","link":"https:\/\/wiseexcellence.co.za\/Tertiary\/revenue-accounts-receivable\/","title":{"rendered":"Revenue & Accounts Receivable"},"content":{"rendered":"\n\n\n{“title”:””,”content”:”\\r\\n\\r\\n\\r\\n \\r\\n \\r\\n Mastering Auditing: Revenue & Accounts Receivable<\/title>\\r\\n <script src=\\\"https:\/\/cdn.tailwindcss.com\\\"><\/script>\\r\\n <link href=\\\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\\\" rel=\\\"stylesheet\\\">\\r\\n <style>\\r\\n body {\\r\\n font-family: 'Inter', sans-serif;\\r\\n background-color: #f1f5f9; \/* slate-100 *\/\\r\\n touch-action: pan-y;\\r\\n }\\r\\n .guide-container {\\r\\n min-height: 480px;\\r\\n }\\r\\n .content-card {\\r\\n opacity: 0;\\r\\n transform: translateX(20px);\\r\\n transition: opacity 0.4s ease-out, transform 0.4s ease-out;\\r\\n will-change: opacity, transform;\\r\\n }\\r\\n .content-card.active {\\r\\n opacity: 1;\\r\\n transform: translateX(0);\\r\\n }\\r\\n .progress-bar-inner {\\r\\n transition: width 0.3s ease-in-out;\\r\\n }\\r\\n .topic-button, .quiz-action-button {\\r\\n transition: all 0.2s ease-in-out;\\r\\n }\\r\\n .topic-button:hover, .quiz-action-button:hover {\\r\\n transform: translateY(-2px);\\r\\n box-shadow: 0 4px 20px rgba(16, 185, 129, 0.2);\\r\\n }\\r\\n ::selection {\\r\\n background: #059669; \/* emerald-600 *\/\\r\\n color: #ffffff;\\r\\n }\\r\\n .explanation-text {\\r\\n background-color: #f8fafc; \/* slate-50 *\/\\r\\n border-left: 4px solid #10b981; \/* emerald-500 *\/\\r\\n padding: 8px 12px;\\r\\n margin-top: 8px;\\r\\n border-radius: 4px;\\r\\n }\\r\\n <\/style>\\r\\n<\/head>\\r\\n<body class=\\\"bg-slate-100 text-slate-800 flex items-center justify-center min-h-screen p-4\\\">\\r\\n\\r\\n <div class=\\\"w-full max-w-4xl mx-auto\\\">\\r\\n <main id=\\\"app-container\\\" class=\\\"bg-white rounded-xl shadow-lg shadow-emerald-500\/10 p-6 md:p-8 relative\\\">\\r\\n <div class=\\\"absolute top-4 right-6 text-xs text-slate-400 font-semibold\\\">created by Wise Excellence<\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"main-menu\\\">\\r\\n <h2 class=\\\"text-2xl font-semibold mb-6 text-center text-emerald-700\\\">Select a Topic to Begin<\/h2>\\r\\n <div id=\\\"topic-grid\\\" class=\\\"grid grid-cols-1 md:grid-cols-2 gap-5\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div id=\\\"study-guide\\\" class=\\\"hidden\\\">\\r\\n <button id=\\\"back-to-menu\\\" class=\\\"mb-4 text-sm font-medium text-emerald-600 hover:text-emerald-500\\\">← Back to Topics<\/button>\\r\\n \\r\\n <div id=\\\"guide-content-wrapper\\\" class=\\\"guide-container relative flex items-center justify-center\\\">\\r\\n \\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div class=\\\"mt-6\\\">\\r\\n <div class=\\\"flex justify-between items-center mb-2\\\">\\r\\n <span id=\\\"progress-text\\\" class=\\\"text-sm text-slate-500\\\"><\/span>\\r\\n <span id=\\\"topic-title\\\" class=\\\"text-sm font-semibold text-slate-600\\\"><\/span>\\r\\n <\/div>\\r\\n <div class=\\\"w-full bg-slate-200 rounded-full h-2.5\\\">\\r\\n <div id=\\\"progress-bar\\\" class=\\\"bg-emerald-500 h-2.5 rounded-full progress-bar-inner\\\"><\/div>\\r\\n <\/div>\\r\\n <div id=\\\"navigation-buttons\\\" class=\\\"flex justify-between items-center mt-4\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/main>\\r\\n <footer class=\\\"text-center mt-6\\\">\\r\\n <\/footer>\\r\\n <\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"quiz-modal\\\" class=\\\"fixed inset-0 bg-black bg-opacity-60 hidden items-center justify-center p-4 backdrop-blur-sm\\\">\\r\\n <div id=\\\"quiz-content\\\" class=\\\"bg-white border border-emerald-500\/20 rounded-lg shadow-2xl p-6 w-full max-w-2xl max-h-[90vh] overflow-y-auto\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n\\r\\n <script>\\r\\n document.addEventListener('DOMContentLoaded', () => {\\r\\n const studyData = [\\r\\n {\\r\\n topic: \\\"Auditing Revenue & Accounts Receivable\\\",\\r\\n content: [\\r\\n { title: \\\"The Main Risks\\\", text: \\\"Auditing revenue is a high-risk area because of the potential for fraud. The two main risks are:<br>\u2022 <b>Revenue Overstatement:<\/b> Management might create fake sales to meet targets.<br>\u2022 <b>Accounts Receivable Overstatement:<\/b> Listing debts that don't exist or are uncollectible.\\\" },\\r\\n { title: \\\"Audit Assertion: Completeness\\\", text: \\\"<b>Question:<\/b> Are all sales that occurred actually recorded? <br><br><b>Audit Test (Direction: Forward):<\/b> To test for completeness, you start from the source. Select a sample of <b>delivery notes<\/b> and trace them forward to the <b>sales journal<\/b>. If a delivery was made, a sale should have been recorded.\\\" },\\r\\n { title: \\\"Audit Assertion: Occurrence\\\", text: \\\"<b>Question:<\/b> Did the recorded sales actually happen? <br><br><b>Audit Test (Direction: Backward):<\/b> To test for occurrence, you start from the accounting records. Select a sample of sales from the <b>sales journal<\/b> and trace them backward to find the supporting documents: a signed <b>delivery note<\/b> and a valid customer <b>order<\/b>. This proves the sale isn't fictitious.\\\" },\\r\\n { title: \\\"Audit Assertion: Accuracy\\\", text: \\\"<b>Question:<\/b> Are the invoice calculations correct? <br><br><b>Audit Test:<\/b> For a sample of sales invoices, recalculate all the amounts (including discounts and VAT). Then, confirm that the prices charged match the company's official, authorized price list. This ensures there are no mathematical errors or unauthorized pricing.\\\" },\\r\\n { title: \\\"Audit Assertion: Cut-Off\\\", text: \\\"<b>Question:<\/b> Are sales recorded in the correct accounting period? <br><br><b>Audit Test:<\/b> Examine sales transactions recorded just before and just after the year-end. Trace these sales back to their delivery notes to confirm the goods were delivered in the same period the sale was recorded. A sale recorded in December should have a December delivery date.\\\" },\\r\\n { title: \\\"Debtors Assertion: Existence\\\", text: \\\"<b>Question:<\/b> Do these debtors really owe the company money? <br><br><b>Audit Test:<\/b> The best procedure is a <b>debtors' circularisation<\/b>. This involves sending letters directly to a sample of customers asking them to confirm the amount they owe directly to the auditor. This is strong, independent evidence.\\\" },\\r\\n { title: \\\"Debtors Assertion: Valuation\\\", text: \\\"<b>Question:<\/b> Is the debtors' balance collectible? <br><br><b>Audit Test:<\/b> This focuses on the <b>provision for doubtful debts<\/b>. The auditor will review the aging of the debtors' list to identify long-outstanding amounts and discuss their recoverability with management. The goal is to ensure the company isn't overstating its assets with debts it will likely never collect.\\\" },\\r\\n { title: \\\"Debtors Assertion: Rights\\\", text: \\\"<b>Question:<\/b> Does the company have the legal right to collect this cash? <br><br><b>Audit Test:<\/b> The auditor must check if any debts have been <b>ceded<\/b> or <b>factored<\/b> (sold to a third party, like a bank). By inspecting loan agreements and board minutes, the auditor can confirm that the company still owns the right to collect the debt.\\\" }\\r\\n ],\\r\\n quiz: [\\r\\n { \\r\\n question: \\\"To test if all sales that occurred have been recorded (Completeness), an auditor would typically trace from...\\\", \\r\\n options: [\\\"Sales Journal to Delivery Notes\\\", \\\"Delivery Notes to Sales Journal\\\", \\\"Customer Orders to the Price List\\\", \\\"Bank Statement to Sales Journal\\\"], \\r\\n answer: \\\"Delivery Notes to Sales Journal\\\",\\r\\n explanation: \\\"Completeness tests whether everything that *should* be recorded *has* been. Starting with the evidence of a dispatch (delivery note) and ensuring it was recorded as a sale (in the journal) tests this assertion.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"Which audit assertion for sales transactions is most concerned with fictitious or fake sales?\\\", \\r\\n options: [\\\"Accuracy\\\", \\\"Cut-Off\\\", \\\"Completeness\\\", \\\"Occurrence\\\"], \\r\\n answer: \\\"Occurrence\\\",\\r\\n explanation: \\\"Occurrence asks 'did this transaction actually happen?'. By tracing a recorded sale back to a valid customer order and signed delivery note, the auditor verifies that the sale is legitimate and not just a made-up entry.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"The best audit procedure to confirm the 'Existence' of accounts receivable is...\\\", \\r\\n options: [\\\"Recalculating the debtors' list\\\", \\\"Discussing old debts with the manager\\\", \\\"Performing a debtors' circularisation\\\", \\\"Checking the company's price list\\\"], \\r\\n answer: \\\"Performing a debtors' circularisation\\\",\\r\\n explanation: \\\"A debtors' circularisation provides powerful, external evidence. By getting confirmation directly from the customer, the auditor can be highly certain that the debt actually exists.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"An auditor is reviewing the provision for doubtful debts. Which assertion for Accounts Receivable is being tested?\\\", \\r\\n options: [\\\"Existence\\\", \\\"Rights\\\", \\\"Valuation\\\", \\\"Completeness\\\"], \\r\\n answer: \\\"Valuation\\\",\\r\\n explanation: \\\"Valuation is about whether an asset is recorded at its appropriate value. For debtors, this means assessing if the amount is collectible. The provision for doubtful debts directly addresses the risk that some debts won't be paid, thus affecting their valuation.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"If a company has sold (ceded) its debtors' book to a bank, which assertion is at risk?\\\", \\r\\n options: [\\\"Valuation\\\", \\\"Rights\\\", \\\"Existence\\\", \\\"Cut-Off\\\"], \\r\\n answer: \\\"Rights\\\",\\r\\n explanation: \\\"The 'Rights' assertion questions whether the company legally owns and has the right to collect an asset. If the debtors have been sold to a bank, the company no longer has the right to that cash, and it should not be listed as their asset.\\\"\\r\\n }\\r\\n ]\\r\\n }\\r\\n ];\\r\\n\\r\\n const mainMenu = document.getElementById('main-menu');\\r\\n const studyGuide = document.getElementById('study-guide');\\r\\n const topicGrid = document.getElementById('topic-grid');\\r\\n const guideContainer = document.getElementById('guide-content-wrapper');\\r\\n const progressBar = document.getElementById('progress-bar');\\r\\n const progressText = document.getElementById('progress-text');\\r\\n const topicTitleEl = document.getElementById('topic-title');\\r\\n const backToMenuBtn = document.getElementById('back-to-menu');\\r\\n const quizModal = document.getElementById('quiz-modal');\\r\\n const quizContent = document.getElementById('quiz-content');\\r\\n const navigationButtons = document.getElementById('navigation-buttons');\\r\\n\\r\\n let currentTopicIndex = 0;\\r\\n let currentSectionIndex = 0;\\r\\n\\r\\n function initializeMenu() {\\r\\n topicGrid.innerHTML = '';\\r\\n studyData.forEach((topicData, index) => {\\r\\n const button = document.createElement('button');\\r\\n button.className = `topic-button bg-white p-6 rounded-lg shadow-md text-left border border-emerald-500\/20 hover:bg-slate-50 ${studyData.length === 1 ? 'md:col-span-2' : ''}`;\\r\\n button.innerHTML = `\\r\\n <h3 class=\\\"text-xl font-semibold text-emerald-600\\\">${topicData.topic}<\/h3>\\r\\n <p class=\\\"text-slate-500 mt-1 text-sm\\\">${topicData.content.length} sections<\/p>\\r\\n `;\\r\\n button.onclick = () => startTopic(index);\\r\\n topicGrid.appendChild(button);\\r\\n });\\r\\n }\\r\\n\\r\\n function startTopic(topicIndex) {\\r\\n currentTopicIndex = topicIndex;\\r\\n currentSectionIndex = 0;\\r\\n mainMenu.classList.add('hidden');\\r\\n studyGuide.classList.remove('hidden');\\r\\n renderSection();\\r\\n }\\r\\n\\r\\n function backToMenu() {\\r\\n mainMenu.classList.remove('hidden');\\r\\n studyGuide.classList.add('hidden');\\r\\n }\\r\\n\\r\\n function renderSection() {\\r\\n const section = studyData[currentTopicIndex].content[currentSectionIndex];\\r\\n guideContainer.innerHTML = `\\r\\n <div class=\\\"content-card text-center p-4 w-full\\\">\\r\\n <h2 class=\\\"text-2xl font-bold mb-4 text-emerald-600\\\">${section.title}<\/h2>\\r\\n <div class=\\\"text-slate-700 leading-relaxed min-h-[250px] text-left\\\">${section.text}<\/div>\\r\\n <\/div>\\r\\n `;\\r\\n \\r\\n setTimeout(() => {\\r\\n guideContainer.querySelector('.content-card')?.classList.add('active');\\r\\n }, 50);\\r\\n\\r\\n updateNavigation();\\r\\n }\\r\\n \\r\\n function handleQuiz() {\\r\\n quizModal.style.display = 'flex';\\r\\n const quizData = studyData[currentTopicIndex].quiz;\\r\\n if (quizData && quizData.length > 0) {\\r\\n renderQuiz(quizData);\\r\\n } else {\\r\\n quizContent.innerHTML = `<p class=\\\"text-yellow-500 text-center\\\">No quiz available for this topic.<\/p> <button onclick=\\\"document.getElementById('quiz-modal').style.display='none'\\\" class=\\\"mt-4 bg-slate-200 py-2 px-4 rounded\\\">Close<\/button>`;\\r\\n }\\r\\n }\\r\\n\\r\\n function renderQuiz(quizData) {\\r\\n let quizHTML = `<h2 class=\\\"text-2xl font-bold mb-6 text-center text-emerald-600\\\">Quiz on ${studyData[currentTopicIndex].topic}<\/h2>`;\\r\\n quizData.forEach((q, index) => {\\r\\n quizHTML += `<div class=\\\"mb-6\\\" data-answer=\\\"${q.answer.replace(\/\\\"\/g, '"')}\\\" data-explanation=\\\"${q.explanation.replace(\/\\\"\/g, '"')}\\\">\\r\\n <p class=\\\"font-semibold mb-3 text-slate-800\\\">${index + 1}. ${q.question}<\/p>\\r\\n <div class=\\\"space-y-2 text-slate-700\\\">`;\\r\\n q.options.forEach(opt => {\\r\\n quizHTML += `<label class=\\\"flex items-center p-3 rounded-lg border border-slate-200 cursor-pointer hover:bg-slate-100 has-[:checked]:bg-emerald-100 has-[:checked]:border-emerald-400\\\">\\r\\n <input type=\\\"radio\\\" name=\\\"q${index}\\\" value=\\\"${opt.replace(\/\\\"\/g, '"')}\\\" class=\\\"mr-3 w-4 h-4 text-emerald-600 bg-slate-100 border-slate-300 focus:ring-emerald-500 focus:ring-2\\\">\\r\\n <span>${opt}<\/span>\\r\\n <\/label>`;\\r\\n });\\r\\n quizHTML += `<\/div>\\r\\n <p class=\\\"result-text mt-2 text-sm font-medium hidden\\\"><\/p>\\r\\n <p class=\\\"explanation-text text-slate-600 text-sm hidden\\\"><\/p>\\r\\n <\/div>`;\\r\\n });\\r\\n quizHTML += `<div class=\\\"flex justify-between items-center mt-6\\\">\\r\\n <button id=\\\"close-quiz-btn\\\" class=\\\"bg-slate-500 hover:bg-slate-600 text-white font-bold py-2 px-4 rounded-lg\\\">Close<\/button>\\r\\n <button id=\\\"submit-quiz-btn\\\" class=\\\"bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-4 rounded-lg\\\">Check Answers<\/button>\\r\\n <\/div>`;\\r\\n quizContent.innerHTML = quizHTML;\\r\\n document.getElementById('submit-quiz-btn').addEventListener('click', () => {\\r\\n quizData.forEach((q, index) => {\\r\\n const container = quizContent.querySelectorAll('div[data-answer]')[index];\\r\\n const selected = container.querySelector(`input[name=\\\"q${index}\\\"]:checked`);\\r\\n const resultText = container.querySelector('.result-text');\\r\\n const explanationText = container.querySelector('.explanation-text');\\r\\n \\r\\n resultText.classList.remove('hidden');\\r\\n explanationText.classList.remove('hidden');\\r\\n explanationText.textContent = `Explanation: ${container.dataset.explanation}`;\\r\\n\\r\\n if (selected) {\\r\\n if (selected.value === q.answer) {\\r\\n resultText.textContent = 'Correct!';\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-green-600';\\r\\n } else {\\r\\n resultText.textContent = `Incorrect. The correct answer is: ${q.answer}`;\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-red-600';\\r\\n }\\r\\n } else {\\r\\n resultText.textContent = 'No answer selected.';\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-yellow-600';\\r\\n explanationText.classList.add('hidden');\\r\\n }\\r\\n });\\r\\n document.getElementById('submit-quiz-btn').disabled = true;\\r\\n document.getElementById('submit-quiz-btn').textContent = 'Answers Checked';\\r\\n });\\r\\n document.getElementById('close-quiz-btn').addEventListener('click', () => quizModal.style.display = 'none');\\r\\n }\\r\\n\\r\\n function updateNavigation() {\\r\\n navigationButtons.innerHTML = '';\\r\\n const topic = studyData[currentTopicIndex];\\r\\n const totalSections = topic.content.length;\\r\\n const progressPercentage = ((currentSectionIndex + 1) \/ totalSections) * 100;\\r\\n progressBar.style.width = `${progressPercentage}%`;\\r\\n progressText.textContent = `Section ${currentSectionIndex + 1} of ${totalSections}`;\\r\\n topicTitleEl.textContent = topic.topic;\\r\\n\\r\\n const prevButton = document.createElement('button');\\r\\n prevButton.id = 'prev-btn';\\r\\n prevButton.className = 'bg-slate-200 hover:bg-slate-300 text-slate-700 font-bold py-2 px-6 rounded-lg transition-colors disabled:opacity-50 disabled:cursor-not-allowed';\\r\\n prevButton.textContent = 'Previous';\\r\\n prevButton.onclick = navigatePrev;\\r\\n prevButton.disabled = currentSectionIndex === 0;\\r\\n \\r\\n const nextButton = document.createElement('button');\\r\\n nextButton.id = 'next-btn';\\r\\n \\r\\n if (currentSectionIndex === totalSections - 1) {\\r\\n nextButton.className = 'quiz-action-button bg-green-600 hover:bg-green-700 text-white font-bold py-2 px-6 rounded-lg transition-colors';\\r\\n nextButton.textContent = 'Finish Topic';\\r\\n nextButton.onclick = backToMenu;\\r\\n const quizButton = document.createElement('button');\\r\\n quizButton.id = 'quiz-btn';\\r\\n quizButton.className = 'quiz-action-button bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-6 rounded-lg';\\r\\n quizButton.textContent = '\u270d\ufe0f Take Quiz';\\r\\n quizButton.onclick = handleQuiz;\\r\\n navigationButtons.appendChild(prevButton);\\r\\n navigationButtons.appendChild(quizButton);\\r\\n navigationButtons.appendChild(nextButton);\\r\\n } else {\\r\\n nextButton.className = 'bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-6 rounded-lg transition-colors';\\r\\n nextButton.textContent = 'Next';\\r\\n nextButton.onclick = navigateNext;\\r\\n navigationButtons.appendChild(prevButton);\\r\\n navigationButtons.appendChild(nextButton);\\r\\n }\\r\\n }\\r\\n \\r\\n function navigateNext() {\\r\\n if (currentSectionIndex < studyData[currentTopicIndex].content.length - 1) {\\r\\n currentSectionIndex++;\\r\\n renderSection();\\r\\n }\\r\\n }\\r\\n\\r\\n function navigatePrev() {\\r\\n if (currentSectionIndex > 0) {\\r\\n currentSectionIndex--;\\r\\n renderSection();\\r\\n }\\r\\n }\\r\\n\\r\\n let touchstartX = 0;\\r\\n guideContainer.addEventListener('touchstart', e => { touchstartX = e.changedTouches[0].screenX; }, { passive: true });\\r\\n guideContainer.addEventListener('touchend', e => {\\r\\n let touchendX = e.changedTouches[0].screenX;\\r\\n if (touchendX < touchstartX - 50) { \/\/ Swipe Left\\r\\n const nextBtn = document.getElementById('next-btn') || document.querySelector('.quiz-action-button[onclick=\\\"backToMenu()\\\"]');\\r\\n if(nextBtn) nextBtn.click();\\r\\n }\\r\\n if (touchendX > touchstartX + 50) { \/\/ Swipe Right\\r\\n document.getElementById('prev-btn')?.click();\\r\\n }\\r\\n }, { passive: true });\\r\\n \\r\\n backToMenuBtn.addEventListener('click', backToMenu);\\r\\n document.addEventListener('keydown', (e) => {\\r\\n if(studyGuide.classList.contains('hidden') || quizModal.style.display === 'flex') return;\\r\\n if (e.key === 'ArrowRight') {\\r\\n const nextBtn = document.getElementById('next-btn') || document.querySelector('.quiz-action-button[onclick=\\\"backToMenu()\\\"]');\\r\\n if(nextBtn) nextBtn.click();\\r\\n }\\r\\n if (e.key === 'ArrowLeft') document.getElementById('prev-btn')?.click();\\r\\n });\\r\\n\\r\\n \/\/ If there's only one topic, start it automatically\\r\\n if (studyData.length === 1) {\\r\\n startTopic(0);\\r\\n } else {\\r\\n initializeMenu();\\r\\n }\\r\\n });\\r\\n <\/script>\\r\\n<\/body>\\r\\n<\/html>“}\n\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","footnotes":""},"categories":[42],"tags":[],"class_list":["post-1038","post","type-post","status-publish","format-standard","hentry","category-auditing"],"_links":{"self":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/comments?post=1038"}],"version-history":[{"count":5,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1038\/revisions"}],"predecessor-version":[{"id":1210,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1038\/revisions\/1210"}],"wp:attachment":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/media?parent=1038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/categories?post=1038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/tags?post=1038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}