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Thanks. Hariet Hemingway, CPA, has identified an opportunity to use data analytics in her audit program. She remembers from a recent team training session that

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Hariet Hemingway, CPA, has identified an opportunity to use data analytics in her audit program. She remembers from a recent team training session that the data should be relevant and reliable. Her goal is to conclude on the accuracy of the payments made to vendors for the year. Assuming the data is relevant, she has obtained a list of all purchase orders for the past two complete years and is going to verify that none are missing by analyzing the sequential purchase order numbers. She has also obtained the Accounts Payable general ledger balances and will compare these with the purchase order total by month. Which of the following are true regarding her approach to testing? (Several choices may be correct.) Verifying no purchase orders are missing will test the assertion of accuracy Comparing accounts payable balances with total purchase orders will provide evidence related to the assertion of accuracy Analyzing the sequential purchase order numbers tests the assertion of completeness, not accuracy Matching payment details and quantities to the invoice, receiving document, and purchase order will test for accuracy O Agreeing the accounts payable general ledger balance to the accounts payable subledger will test for accuracy

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