When the auditor uses tracing as an audit procedure for tests of transactions,she is primarily concerned with which audit objective?
A)occurrence
B)completeness
C)cutoff
D)classification

Question

Quizplus · Accepted Answer

Tracing is a procedure used by the auditor to verify whether all the transactions have been recorded in the accounting record. Hence, the primary concern of tracing is completeness, which verifies that all transactions that should have been recorded in the accounting record have been recorded.

When the Auditor Uses Tracing as an Audit Procedure for Tests