An Auditor Is Testing Control Procedures That Are Evidenced on an Entity's

Multiple Choice

An auditor is testing control procedures that are evidenced on an entity's vouchers by matching random numbers with voucher numbers.If a random number matches the number of a voided voucher,that voucher ordinarily should be replaced by another voucher in the random sample if the voucher:

A) Constitutes a deviation.
B) Has been properly voided.
C) Cannot be located.
D) Represents an immaterial dollar amount.