An auditor is gathering evidence on the completeness assertion. To do so she performs a test to verify that all goods received by the company have been recorded properly. The document population for this test would consist of all:
A) Vendor Invoices
B) Purchase Orders
C) Receiving Reports
D) Cash Disbursements for Accounts Payables

Question

Quizplus · Accepted Answer

Receiving reports would provide evidence that goods have been received by the company and should be recorded properly in the company's records. Vendor invoices, purchase orders, and cash disbursements for accounts payables may provide evidence for other assertions, but not completeness.

An Auditor Is Gathering Evidence on the Completeness Assertion