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Define the objective: Evaluation of internal controls and the accounting system for acquisitions.
Define the population precisely: Purchase transactions that occurred between Jan. 1, 2018 and Dec. 31, 2018, inclusive.
Define the sampling unit, organization of population items, and random selection procedures:
Purchase transactions as identified by voucher numbers recorded sequentially in voucher register.
Computer-generated random sample.
This form is to be used to document the findings of tests of controls and substantive tests of transactions. In the
column on the left, write the document number for each document tested. The numbers across the top of the matrix
correspond to the “Description of Attributes” column on the Attributes Sampling Data Sheet.
For each document in column one, place an “X” in the column below the number of the attribute being tested by
that document if there is an exception. Also use an “X” if one or more documents required to perform the test are
missing (assuming the missing document(s) are applicable to the transaction). Leave it blank if there is no
exception.
RECORD OF EXCEPTIONS
Document number 1 2 3 4 5 6 7 8
Voucher 677
1010
1409
2280
3028
50 additional items 0 0 0 0 0 0 0 0