In Assessing Control Risk for Purchases, an Auditor Vouches a Sample

question 612

Multiple Choice

In assessing control risk for purchases, an auditor vouches a sample of entries in the voucher register to the supporting documents. Which assertion would this test of controls most likely support?

• A) Completeness.
• B) Occurrence.
• C) Accuracy.
• D) Rights and obligations.

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Definitions:

Secretory Phase

A phase of the menstrual cycle following ovulation where the endometrium prepares for potential implantation of an embryo.

Uterine Cycle

The monthly cycle of changes in the uterus, including menstruation, in preparation for possible pregnancy.

Progesterone

A hormone released by the ovaries involved in the menstrual cycle, pregnancy, and embryogenesis of humans and other species.

Spiral Glands

The spiral glands refer to the coiled tubular glands in the endometrium that significantly contribute to the uterine lining's thickness and functionality.