An Auditor Is Testing Internal Control Procedures That Are Evidenced

question 28

Multiple Choice

An auditor is testing internal control procedures that are evidenced on an entity's vouchers. To select the vouchers for testing, the auditor obtains random numbers between the first and last voucher number in the period. 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:

Cross-National Differences

Describes the variations in cultural, economic, social, and political practices and norms between countries.

Collectivistic Cultures

Refer to societies that prioritize group goals over individual achievements and emphasize strong social ties, cooperation, and interdependence.

Individualistic Cultures

Societies that emphasize personal goals, autonomy, and individual achievement over collective interests.

Incivility

Rude or unsociable speech or behavior that violates the norms for respect in social interactions.