An Auditor Is Selecting Vouchers for Testing an Entity's Internal

Multiple Choice

An auditor is selecting vouchers for testing an entity's internal control activities related to the proper approval of vouchers before checks are prepared. The auditor is matching random numbers with voucher numbers to determine which vouchers to inspect. If a random number matches a voided voucher, that voucher ordinarily would be replaced by another voucher in the random sample if the voided voucher:

A) Cannot be located in the voucher file.
B) Represents a dollar amount that is material.
C) Indicates a deviation from the prescribed activity.
D) Has been properly voided.