An Auditor Is Testing Internal Control Procedures That Are Evidenced

question 28

Multiple Choice

An auditor is testing internal control procedures that are evidenced on an entity's vouchers. To select the vouchers for testing, the auditor obtains random numbers between the first and last voucher number in the period. If a random number matches the number of avoided voucher, that voucher ordinarily should be replaced by another voucher in the random sample if the voucher:

• A)constitutes a deviation.
• B)has been properly voided.
• C)cannot be located.
• D)represents an immaterial dollar amount.

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Definitions:

Abraham Maslow

An American psychologist best known for creating Maslow's hierarchy of needs, a theory of psychological health predicated on fulfilling innate human needs in priority, culminating in self-actualization.

Rollo May

Rollo May was an American psychologist and one of the founders of existential psychology, emphasizing the importance of anxiety and the human condition.

Humanistic Theory

Humanistic theory emphasizes individual potential, self-growth, and the importance of meeting psychological needs for love, esteem, and self-actualization.

Positive Regard

The acceptance, respect, and appreciation that one person shows another, considered essential in humanistic psychology for healthy personal development.