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:

Knowledge

The information, understanding, and skills acquired through experience or education; the theoretical or practical understanding of a subject.

Social Prestige

The level of respect, admiration, or esteem that a person or group enjoys within a society, often derived from wealth, skill, or achievement.

Natural Environment

The physical, chemical, and biological features and processes that make up the surroundings of all living organisms.

Pattern of Labor

Refers to the distribution of work roles, responsibilities, and divisions within a society or an organization.