An auditor is selecting vouchers for testing an entity's internal control activities related to the proper approval of vouchers before checks are prepared. The auditor is matching random numbers with voucher numbers to determine which vouchers to inspect. If a random number matches a voided voucher, that voucher ordinarily would be replaced by another voucher in the random sample if the voided voucher:

Question

Quizplus · Accepted Answer

Choice "D" is correct. If a random number matches a properly voided voucher, the auditor would ordinarily replace this with another voucher in order to attain the desired sample size. Choice "A" is incorrect. A voucher that cannot be located is normally considered a deviation. Choice "B" is incorrect. The auditor would be particularly concerned with a voided voucher that represents a material amount, but this fact alone would not cause selection of another voucher. Determination of whether to select another voucher or to instead consider this a deviation would depend on whether the voucher was properly voided. Choice "C" is incorrect. If the voided voucher indicates a control deviation, then it would be counted as such.

An Auditor Is Selecting Vouchers for Testing an Entity's Internal