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    Business
  3. Study Set
    Auditing Assurance Services
  4. Exam
    Exam 12: Audit of the sales and collection cycle: Tests of controls and substantive tests of transactions
  5. Question
    To Test for Nonexistent Transactions, the Direction of Audit Testing
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To Test for Nonexistent Transactions, the Direction of Audit Testing

Question 86

Question 86

Multiple Choice

To test for nonexistent transactions, the direction of audit testing should be from the:


A) journal entries.
B) ledger entries.
C) source documents.
D) externally generated documents.

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