13) 13) An accounts payable clerk processed payments to himself by adding a fictitious vendor to masterfile (A) seperation of duties/occurenoe B) seperation of duties/accuracy D) seperation of duties/cutoff C) seperation of duties/completeness 14) 14) When the auditor attempts to understand the operation of the accounting system by tracing a few transactions through the accounting system, the auditor is said to be B tracing D) lesting controls. A) vouching C) performing a walkthrough 15) Narratives, flowcharts, and internal control questionnaires are three common methods of A) documenting the auditor's understanding of internal controls B) testing the internal controls. C) designing the audit manual and procedures D) documenting the auditor's understanding of a client's organizational structure. 16) For financial statement audits, auditors need to understand controls that are relevant to the audit in order to A) perform preliminary analytical procedures B) assess inherent risk. C) detect fraud. D) identify and assess the risks of material misstatements