Question
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
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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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