An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared. This test is performed to assess which assertion for sales?
A) Accuracy.
B) Completeness.
C) Cut-off.
D) Occurrence.

Question

Quizplus · Accepted Answer

Completeness is the assertion that all transactions that should have been recorded have been recorded. In this case, the auditor is testing whether all invoices have been prepared.

An Auditor Selects a Sample from the File of Shipping