請教審計有關查核證據問題~感恩 - 會計

今天再寫考古題時做到一題(97台大)
1.Examine a sample of sales invoice before year end to determine they are

recorded in the proper period.(答案是屬balance objectives的cut-off)

但我之前有看過類似的題目如下

2. Examine sales invoice selected from the sales journel to determine

if recorded on the correct dates(答案是屬transaction objectives的Timing)

還有類似題
Examine documentation for inventory purchase transactions before and after

the balance sheet date to determine whether they are recorded in the

appropriate period.(答案是屬balance objectives的cut-off)

可否請教如何分辨與交易的timing和餘額有關的cut-off呀??
我都搞混了...謝謝

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