An auditor is testing control procedures that are evidenced on an entity's vouchers by matching random numbers with voucher numbers.If a random number matches the number of a voided voucher,that voucher ordinarily should be replaced by another voucher in the random sample if the voucher:
A)Constitutes a deviation.
B)Has been properly voided.
C)Cannot be located.
D)Represents an immaterial dollar amount.

Question

Quizplus · Accepted Answer

If a random number matches a voided voucher, it should be replaced if the voucher has been properly voided, as it does not represent an active transaction to be tested.

An Auditor Is Testing Control Procedures That Are Evidenced on an Entity's