For which of the following tests would the auditor use generalised audit softwareto test the completeness assertion of inventory?
A)Identification of inventory items which haven't been sold for three months.
B)A sequence check looking for missing purchase invoice numbers.
C)A sequence check looking for duplicate purchase invoice numbers.
D)Selecting items from the inventory records in order to trace back to physical inventory counts.

Question

Quizplus · Accepted Answer

Generalised audit software can be used for a sequence check to identify missing purchase invoice numbers, which helps in testing the completeness assertion by ensuring all inventory purchases are recorded.

For Which of the Following Tests Would the Auditor Use