If the auditor selects a sample of open accounts payable and vouches the details to supporting purchase documents,the auditor is testing the objective of validity.

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When the auditor selects a sample of open accounts payable and vouches the details to supporting purchase documents, they are testing the objective of validity, which aims to ensure that the recorded transactions are legitimate and actually occurred. By verifying that the purchase documents match the details in the accounts payable, the auditor can confirm the validity of the recorded transactions.

If the Auditor Selects a Sample of Open Accounts Payable