Why do a auditors care about prenumbering and gap detection

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Your audit team is performing audit procedures related to a client's revenue for the month of April 2019. The visualization titled "Gap Detection- All Invoices" presents the client's master sequence of invoices with "null" indicating a missing invoice. The visualization titled "Gap Detection- Missing Invoices" presents the same data, but only the invoices that are missing ("null"). Beginning invoice number on April 1st, 2019 is #2816, and ending invoice number, April 26th, 2019 is #7845.

Problem 1: Why do a auditors care about prenumbering and gap detection?

Reference no: EM132829146

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