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[5 ] An auditor is selecting vouchers for testing an entity's internal controls related to the tching random proper approval of vouchers before checks are prepared. The auditor is ma numbers with voucher numbers to determine which vouchers to inspect. If a random number matches a voided voucher, that voucher ordinarily is replaced by another voucher in the random sample if the voided voucher A. Cannot be located in the voucher file. B. Represents a dollar amount that is material. C. Indicates a deviation from the prescribed activity as been properly voided. [6] For which of the following audit tests would an auditor most likely use attribute sampling? nspecting purchase orders for proper approval by supervisors. Making an independent estimate of recorded payroll expense. C. Determining that all payables are recorded at year end. D. Selecting accounts receivable for confirmation of account balances. [7] Which of the following audit procedures most likely will involve sampling? A. Risk assessment proce dures performed to obtain an understanding of internal control. 8. Tests of automated application controls when effective information technology general controls are present. C. Analyses of controls to determine the appropriate segregation of duties. D. Testing of process for approval of credit to customers for sales on account