To Test the Control Assertion of Completeness in the Area

question 57

Multiple Choice

To test the control assertion of completeness in the area of work-in-process inventory, the auditor most likely would

• A)select a sample of open and closed production cost reports and recalculate all costs entered.
• B)select a sample of issue slips from the raw materials stores file and trace materials-used reports to production cost reports.
• C)select a sample of open and closed production cost reports and vouch overhead charges to overhead analysis schedules.
• D)select a sample of production orders and determine whether the production orders were authorized.

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Definitions:

Erythema

Diffuse redness over the skin because of capillary congestion and dilation of the superficial capillaries.

Verrucae

Warts; small, circumscribed elevations of the skin formed by hypertrophy of the papillae.

Itch Mite

A small parasitic arachnid that can cause severe itching and skin irritation, such as the one responsible for scabies.

Folliculitis

A staphylococcal infection of a hair follicle.