Vouching is a relevant procedure for obtaining evidence about the completeness assertion.

Question

Quizplus · Accepted Answer

Vouching is primarily concerned with testing the existence and occurrence assertions by examining supporting documents to verify that transactions have actually occurred and are recorded accurately, rather than focusing on the completeness assertion, which is more about ensuring all transactions that should have been recorded have been.

Vouching Is a Relevant Procedure for Obtaining Evidence About the Completeness