Which of the Following Tests Would the Auditor Use Generalised

question 26

Multiple Choice

Which of the following tests would the auditor use generalised audit software for in order to test the completeness assertion of inventory?

• A) Identification of inventory items which haven't been sold for three months.
• B) A sequence check looking for missing purchase invoice numbers.
• C) A sequence check looking for duplicate purchase invoice numbers.
• D) Selecting items from the inventory records in order to trace back to physical inventory counts.

---

Definitions:

Grammar

The entire formal structure of a language, including morphology and syntax.

Linguistics

The modern scientific study of all aspects of language.

Abstract Ideas

Concepts that do not have a physical or concrete existence but exist as thoughts or notions in the mind.

Communication

The process by which information is exchanged between individuals through a common system of symbols, signs, or behaviors.