An Auditor Is Testing Control Procedures That Are Evidenced on an Entity's

question 16

Multiple Choice

An auditor is testing control procedures that are evidenced on an entity's vouchers by matching random numbers with voucher numbers.If a random number matches the number of a voided voucher,that voucher ordinarily should be replaced by another voucher in the random sample if the voucher

• A) constitutes a deviation.
• B) has been properly voided.
• C) cannot be located.
• D) represents an immaterial dollar amount.

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Definitions:

Variables

In research, variables are any characteristics, numbers, or quantities that can be measured or controlled.

Interval Variables

Variables that have measurable distances between the values they can take, but no true zero point, allowing for the quantification of differences between values.

Scatter Diagram

A graph used to illustrate the relationship between two variables by displaying points that each represent an observation.

Graphically Displayed

Graphically Displayed refers to the visual representation of data or statistical information, such as in charts, graphs, or plots, to facilitate understanding.