Question: Audit testing relates to the completeness and occurrence assertions. Discuss the testing activities of vouching and tracing as they relate to either the occurrence or
Audit testing relates to the completeness and occurrence assertions. Discuss the testing activities of vouching and tracing as they relate to either the occurrence or the completeness assertion. Provide an example of a vouching audit step and a tracing audit step and explain which provides evidence as to the occurrence and which provides evidence for the completeness assertion.
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