When an Auditor Selects a Sample of Items from the Vouchers

question 33

Multiple Choice

When an auditor selects a sample of items from the vouchers payable register for the last month of the period under audit and traces these items to underlying documents, the auditor is gathering evidence primarily in support of the assertion that:

• A)recorded obligations were paid.
• B)incurred obligations were recorded in the correct period.
• C)recorded obligations were valid.
• D)cash disbursements were recorded as incurred obligations.

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Definitions:

Mental Health Diagnosis

The process of determining through examination and analysis, which mental disorder explains a person's symptoms and behaviors.

Formalized Testing

The process of administering tests under standardized conditions to measure specific aspects of an individual's performance or characteristics.

Assessment Activities

Tasks or exercises designed to evaluate skills, knowledge, or competencies of individuals.

Data Collection

The process of gathering and measuring information on targeted variables to answer relevant questions and evaluate outcomes.