In a test of controls, auditors may trace receiving reports to vouchers recorded in the voucher register. This is a test for
A)occurrence.
B)completeness.
C)classification.
D)cutoff.

Question

Quizplus · Accepted Answer

Tracing receiving reports to vouchers recorded in the voucher register is a test for completeness, as it verifies that all vouchers that should have been recorded in the voucher register have indeed been recorded. Occurrence would involve verifying that the transactions recorded in the voucher register actually occurred, classification would involve verifying that the vouchers have been recorded in the correct accounts, and cutoff would involve verifying that the transactions have been recorded in the correct accounting period.

In a Test of Controls, Auditors May Trace Receiving Reports