In a Test of Controls, Auditors May Trace Receiving Reports

question 18

Multiple Choice

In a test of controls, auditors may trace receiving reports to vouchers recorded in the voucher register. This is a test for

• A)occurrence.
• B)completeness.
• C)classification.
• D)cutoff.

---

Definitions:

Effectiveness

The degree to which something is successful in producing a desired result or outcome; in a second definition, the capability of producing the intended result or achievement of objectives.

Persuade

To convince someone to do or believe something through reasoning or argument.

Stereotypes

Widely held but fixed and oversimplified image or idea of a particular type of person or thing.