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Indicate by selecting from the choices provided whether the direction of testing will test for completeness, or for existence/occurrence. Completeness Existence/Occurrence The auditor traced shipping

Indicate by selecting from the choices provided whether the direction of testing will test for completeness, or for existence/occurrence.

Completeness

Existence/Occurrence

The auditor traced shipping documents to the sales journal.

-A.B.

The auditor vouched a sample of recorded payables to purchase orders and approved invoices.

-A.B.

The auditor vouched recorded receivables to bills of lading.

-A.B.

The auditor took a sample of trucks from the motor pool and matched each truck to the subsidiary ledger.

-A.B.

The auditor took a sample from the subsidiary records of recorded trucks and matched each record to the physical truck.

-A.B.

The auditor took a sample of the clients count of inventory and matched it to the inventory records.

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