Audit planning requires that the auditor consider possible inventory errors or frauds that might occur that could affect the financial statements. For each of the types of inventory errors listed in the following table, indicate what would be the possible effect in the inventory and cost of sales accounts: overstated (O), understated (U), or no effect (NE).   Type O for overstated, U for understated, or NE for no effect. If you type anything other than O, E, or NE your answer will be marked as incorrect. Inventory Error Effect on Inventory Effect on Cost of Sale Unrecorded receipt of inventory December sales recorded in January December purchase recorded in January Inventory omitted during physical count Consigned out inventory omitted during physical count Unrecorded shipment of inventory

Extra credit question (5 points possible) Explain why males are more likely than females to phenotypically express recessive X-linked genes. Can males be carriers for recessive X-linked genes? Why or why not? What must be true for a female to express a recessive X-linked trait?

Match the sleep disorder with its characteristic symptom:

What is Cataplexy?

Lights out for an MSLT nap occurred at 8:00am. Sleep onset occurred at 8:10am. At what time should Lights on occur?

With an AHI of 7 on an HSAT of PSG, what else must be present to diagnose OSA?

Which of the following does not require a sleep study for diagnosis?

For patients with OSA who do not respond to CPAP or BiPAP, surgical options such as uvulopalatopharyngoplasty (UPPP) or maxillomandibular advancement (MMA) may be considered. These are both non-invasive forms of alternative therapies.

Which of the following is a limitation of CPAP therapy addressed by oral appliances? (how to read this board style question – What can CPAP cause that oral appliances can help with?    yes, there are a few correct answers but which one is the BEST answer))

Reduced sleep latency during the MSLT is defined as a mean sleep latency of: