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When Testing the Operating Effectiveness of Controls Pertaining to the Function

Question 31

Multiple Choice

When testing the operating effectiveness of controls pertaining to the function of the recording of sales, the auditor may vouch recorded sales to supporting documents. The vouching of recorded sales to supporting documents pertains to the audit objective of


A) existence or occurrence.
B) rights and obligations.
C) accuracy, valuation and allocation.
D) all of the above

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