When the Auditors Select a Sample of Items from the Vouchers

question 9

Multiple Choice

When the auditors select a sample of items from the vouchers payable register for the last month of the period under audit and trace these items to underlying documents, the auditors are 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 occurred prior to year-end.
• D) Cash disbursements were recorded as incurred obligation.

Understand and apply the SQ3R reading system for improved comprehension and retention.

Employ the Five-Part reading system to link new information with existing knowledge and increase brain receptivity.

Analyze the effectiveness of reading and comprehension strategies based on context and the reader’s unique challenges.

Develop and implement personalized reading systems incorporating previewing, active reading, summarization, and review.

---

Definitions:

Sensory Memory

The shortest-term element of memory, which allows individuals to retain impressions of sensory information after the original stimuli have ended.

Sperling's Study

A classic psychological experiment conducted by George Sperling in the 1960s demonstrating the existence of sensory memory by using a grid of letters and a tone signaling which row to recall.

Chunking

A method of organizing information into manageable units or chunks, improving recall in memory.

Memory-enhancing Process

Techniques or activities that improve the ability to remember information, such as the method of loci or use of mnemonic devices.