Q9: When the auditor uses the audit procedure vouching she is primarily concerned with which of the following audit objectives when testing classes of transactions?

a.

cutoff

b.

classification

c.

occurrence

d.

completeness

Q10:

The auditor must gather sufficient and appropriate evidence during the course of the audit. Sufficient evidence must

a.

be well documented and cross-referenced in the audit documents.

b.

provide evidence that prove or disprove an audit objective/assertion.

c.

be based on sources that are external to company.

d.

be persuasive enough to enable the auditor to issue an audit report.