An auditor decides to vouch a sample of ledger entries back to their original documentation. In terms of whether all transactions had been recorded, this test would be:
A.
Relevant to the completeness objective.
B.
Irrelevant to the completeness objective.
C.
A more timely test of completeness than evidence from interviews.
D.
A more biased test of completeness than evidence from interviews.
Because tracing is the completness testing to validate that all trasactions have been recorded in the system. Of course if we put the scenario in place that IA checks all transactions (shipping docs, customer orders, etc.). If we go the other way (vouching) from system to the supporting documentation we cannot confirm completness for all as IA decided to pick a sample. Hope that helps.
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