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

question 49

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:

Apgar Scale

A quick assessment of a newborn’s health, from 0 to 10. Below 6 is an emergency—a neonatal pediatrician is summoned immediately. Most babies are at 7, 8, or 9—almost never a perfect 10.

Brazelton Assessment

A developmental test for infants, measuring their physical and neurological responses to understand their developmental progress.

Dizygotic Twins

Twins that are born from separate eggs, fertilized by separate sperm, resulting in siblings that are genetically distinct, much like ordinary brothers or sisters.

Genes

Units of heredity made up of DNA, acting as instructions to make molecules called proteins, which play an essential role in determining the physical and functional traits of an organism.