An Auditor Plans to Examine the Supporting Documentation for a Sample

Multiple Choice

An auditor plans to examine the supporting documentation for a sample of 20 payments as prescribed by the client's internal control procedures. For one of the payments in the chosen sample of 20, the supporting documentation cannot be found. The auditor should:

A) treat the missing supporting documentation as a deviation for the purpose of evaluating the sample.
B) evaluate the results as if the sample size had been 19.
C) choose another payment to replace the payment with the missing supporting documentation in the sample.
D) treat the missing supporting documentation in the same manner as the majority of the other supporting documentation (i.e. whether it supported the payments or not) .