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An Auditor Who Wished to Test for the Existence or Occurrence

Question 1

Multiple Choice

An auditor who wished to test for the existence or occurrence of inventory would most likely select a sample of inventory items from the perpetual records and


A) Trace additions to the general ledger.
B) Vouch additions to receiving reports.
C) Vouch additions to sales invoices.
D) Trace receipts to receiving reports.

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