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:

Colitis

Inflammation of the colon.

Tuberculosis

A contagious bacterial infection that primarily affects the lungs but can spread to other organs.

Botulism

A rare but serious illness caused by botulinum toxin, which can cause paralysis, breathing difficulties, and potentially death.

Whooping Cough

A highly contagious respiratory tract infection marked by severe hacking coughs followed by a high-pitched intake of breath that sounds like "whoop."