An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared. This test is performed to assess the assertion of:
A)authorization and accuracy.
B)completeness.
C)cutoff.
D)occurrence.

Question

Quizplus · Accepted Answer

The auditor is checking to ensure that for every shipment, there is a corresponding invoice, which addresses the completeness assertion. This assertion concerns whether all transactions and accounts that should have been recorded have been recorded.

An Auditor Selects a Sample from the File of Shipping