Reference no: EM132756852

Problem 1: An auditor plans to examine a sample of 20 purchase orders for proper approvals as prescribed by the client's control procedures. One of the purchase orders in chose sample of 20 cannot be found, and the auditor is unable to use alternative procedures to test whether that purchase order was properly approved. The auditor should

a. Choose another purchase order to replace the missing purchase order in the sample

b. Consider this test of control invalid and proceed with substantive tests since internal control cannot be relied upon on

c. Treat the missing purchase order as a deviation for the purpose of evaluating the sample

d. Select a completely new set of 20 purchase orders