Essential to Both Management and Auditors Is a Chain of Evidence

Multiple Choice

Essential to both management and auditors is a chain of evidence in the accounting system provided by coding, cross references, and documentation connecting account balances and other summary results with original data. This chain of evidence is referred to as the:

A) control trail.
B) vouching or tracing trail.
C) system reference trail.
D) audit or transaction trail.
E) accounting trail.