To test for unsupported entries in the ledger, the direction of audit testing should be from the:
A)journal entries.
B)ledger entries.
C)original source documents.
D)externally-generated documents.

Question

Quizplus · Accepted Answer

Since the ledger entries are the final record of transactions, any unsupported entries will be most likely detected by reviewing the ledger entries. Starting from the journal entries or original source documents may not provide a clear picture of unsupported entries, as corrections or adjustments may have been made in the ledger. Externally-generated documents may not relate directly to ledger entries and may not be relevant in identifying unsupported entries in the ledger.

To Test for Unsupported Entries in the Ledger, the Direction