An Auditor Plans to Examine the Supporting Documentation for a Sample

question 4

Multiple Choice

An auditor plans to examine the supporting documentation for a sample of 20 payments as prescribed by the client's internal control procedures. For one of the payments in the chosen sample of 20, the supporting documentation cannot be found. The auditor should:

• A) treat the missing supporting documentation as a deviation for the purpose of evaluating the sample.
• B) evaluate the results as if the sample size had been 19.
• C) choose another payment to replace the payment with the missing supporting documentation in the sample.
• D) treat the missing supporting documentation in the same manner as the majority of the other supporting documentation (i.e. whether it supported the payments or not).

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Definitions:

Social Psychology

The study of how individuals think, feel, and behave in social contexts, including how people influence and are influenced by others.

Individual Psychology

A psychological method or science founded by Alfred Adler, focusing on understanding the unique, personal motives and goals of an individual.

Abnormal Psychology

A branch of psychology focused on the study, diagnosis, and treatment of mental disorders and unusual behavior patterns.

Cultural Psychology

A branch of psychology that studies how cultural traditions and social practices influence human behavior and mental processes.