In a test of controls, auditors may trace receiving reports to vouchers recorded in the voucher register.

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In a test of controls, auditors may trace receiving reports to vouchers recorded in the voucher register. This is a test for

a. Occurrence.

b. Completeness.

c. Classification.

d. Cutoff.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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