Course: Auditing $-$ Required information Skip to question Assume the following general flow of documents in an accounting system. Reply to the following questions: Three components from left to right: source documents, journals and ledgers are connected with arrows pointing to the right.

a$.$ The auditors are concerned about source documents that reflect valid transactions that have not been recorded in the journals. Which procedure would be most effective?

Multiple Choice

$(1)$ Trace from source documents to journals.

$(2)$ Vouch from journals to source documents.

Either $(1)$ or $(2).$