An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared.This test is performed to satisfy the audit objective of
A)accuracy.
B)completeness.
C)control.
D)existence.

Question

Quizplus · Accepted Answer

The auditor is checking to ensure that for every shipment made, an invoice was indeed prepared. This addresses the audit objective of completeness, which is concerned with ensuring that all transactions that should have been recorded have been recorded.

An Auditor Selects a Sample from the File of Shipping