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An Auditor Is Selecting a Random Sample of Cash Disbursements

Question 63

Multiple Choice

An auditor is selecting a random sample of cash disbursements. One of the corresponding source documents for a selected random number is a voided cheque. The auditor should:


A) treat the cheque as a deviation.
B) reduce the sample size by one.
C) select the cheque immediately before or after the one that corresponds to the random number.
D) None of the given answers.

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