Multiple Choice
An auditor selects a sample of items recorded and traces them back to the supporting documentation.This is an example of which of the following?
A) directional testing for existence.
B) directional testing for completeness.
C) direct testing for valuation.
D) direct testing for rights.
Correct Answer:

Verified
Correct Answer:
Verified
Q6: Directional testing is important to an auditor
Q41: Some audit procedures may be performed prior
Q44: Direct tests of account balances and of
Q47: An audit program is created to specify
Q48: Footing,cross-footing,and tests of extensions are examples of
Q49: Audit procedures<br>Discuss how each of the following
Q58: The audit program specifies what the client
Q71: Reliability of audit evidence The Auditing Standards
Q74: Assertions are relevant to the audit process
Q104: Audit documentation serves as support for the