Which of the following procedures does not involve tracing?
a.Selecting entries in the accounting records and inspecting the documentation that served as the basis for the entries.
b.Inspecting documents created when transactions were executed and determining whether that information was properly recorded in the accounting records.
c.Checking the original flow of the data through the accounting system.
d.Ensuring that data from source documents are included in the accounts.

Question

Quizplus · Accepted Answer

The Answer of Which of the following procedures does not involve tracing?
a.Selecting entries in the accounting records and inspecting the documentation that served as the basis for the entries.
b.Inspecting documents created when transactions were executed and determining whether that information was properly recorded in the accounting records.
c.Checking the original flow of the data through the accounting system.
d.Ensuring that data from source documents are included in the accounts.

Which of the Following Procedures Does Not Involve Tracing