When the auditor uses the audit procedure vouching, he or she is primarily concerned with which of the following audit objectives when testing classes of transactions?
A) occurrence
B) completeness
C) authorization
D) classification

Question

Quizplus · Accepted Answer

Vouching is a procedure where the auditor selects individual transactions and follows their path back through the accounting system to determine if they were properly authorized, recorded accurately, and reflect actual economic events. Therefore, the primary objective of vouching is to test the occurrence of transactions.

When the Auditor Uses the Audit Procedure Vouching, He or She