An auditor is testing internal control procedures that are evidenced on an entity's vouchers. To select the vouchers for testing, the auditor obtains random numbers between the first and last voucher number in the period. If a random number matches the number of avoided 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 voucher has been properly voided, it does not need to be included in the sample because it has already been recognized as not being valid. Therefore, the auditor should replace it with another voucher in the random sample. Choices A, C, and D do not apply to properly voided vouchers.

An Auditor Is Testing Internal Control Procedures That Are Evidenced