In Assessing Control Risk for Purchases, an Auditor Vouches a Sample

question 68

Multiple Choice

In assessing control risk for purchases, an auditor vouches a sample of entries in the voucher register to the supporting documents. Which assertion would this test of controls most likely support?

• A)Completeness.
• B)Occurrence.
• C)Accuracy.
• D)Classification.

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Definitions:

Range

The gap between the maximum and minimum figures within a dataset.

Median

The middle value in a list of numbers, which separates the higher half from the lower half of the data set.

IQR

Interquartile Range, a measure of statistical dispersion, which is the difference between the 75th and 25th percentiles of the data.

Range

The difference between the highest and lowest values in a dataset, indicating the spread of the data.