An Auditor Selects a Sample from the File of Shipping

question 40

Multiple Choice

An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared. This test is performed to assess the assertion of

• A) Authorization and accuracy.
• B) Completeness.
• C) Cutoff.
• D) Occurrence.

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Definitions:

External Applicants

Individuals who apply for a job vacancy but are not currently employed by the organization posting the job.

Qualified Applicants

Individuals who meet the specified requirements and criteria for a job, based on their skills, experience, and education.

Federal Contractor

A business or individual that enters into a contract with a federal government agency to provide goods or services.

Private Employment Agency

A private employment agency is a business or organization that assists individuals in finding employment opportunities, often specializing in particular industry sectors or career levels.