When an Auditor Selects a Sample of Items from the Vouchers

question 33

Multiple Choice

When an auditor selects a sample of items from the vouchers payable register for the last month of the period under audit and traces these items to underlying documents, the auditor is gathering evidence primarily in support of the assertion that:

• A)recorded obligations were paid.
• B)incurred obligations were recorded in the correct period.
• C)recorded obligations were valid.
• D)cash disbursements were recorded as incurred obligations.

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Definitions:

Cultural Markers

Symbols, activities, goods, or practices that identify and distinguish cultural groups or categories.

Ethnic Group

A socially defined category of people who identify with each other based on shared ancestral, social, cultural, or national experiences.

Socially Significant

Referring to events, behaviors, or practices that have a considerable impact or influence on society.

Hispanic American

An individual in the United States of Hispanic or Latino origin, encompassing people from Spanish-speaking countries in Latin America and Spain.