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:

Clustered Bar

A graphical representation of data where bars are grouped together in clusters across categories.

Subdivisions

Sections or portions into which something is divided or partitioned, often referring to areas within a larger physical or conceptual space.

Stacked Column

A type of chart in data visualization that displays the breakdown of categories in data through vertical bars stacked on top of each other.

General-purpose Table

A table designed to organize and display information for a broad range of uses or applications.