An auditor is testing control procedures that are evidenced on an entity's vouchers by matching random numbers with voucher numbers.If a random number matches the number of a voided voucher,that voucher ordinarily should be replaced by another voucher in the random sample if the voucher
A) constitutes a deviation.
B) has been properly voided.
C) cannot be located.
D) represents an immaterial dollar amount.

Question

Quizplus · Accepted Answer

If a random number matches a voided voucher, it should be replaced by another voucher in the sample only if the voucher has been properly voided, ensuring that the sample remains representative and valid.

An Auditor Is Testing Control Procedures That Are Evidenced on an Entity's