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:

Prevalence

The proportion of a particular population found to be affected by a specific condition at a given time.

BED

Binge Eating Disorder; a psychological disorder characterized by recurrent episodes of eating large quantities of food, often quickly and to the point of discomfort, followed by feelings of guilt or shame.

Domestic Violence

A pattern of abusive behavior in any relationship that is used by one partner to gain or maintain power and control over another intimate partner.

Gender Roles

Social and behavioral norms that are considered appropriate for individuals of a specific sex in the context of a particular culture.