Auditing · Audit Assertions and Sequence Checks
As part of substantive audit procedures, you perform a sequence check on the sales invoice numbers issued by a company over the year. What is the primary purpose of performing this sequence check?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1To provide audit evidence that the sales figures have been calculated mathematically accurately.
- 2To provide audit evidence over the completeness of the recording of sales.✓
- 3To give assurance over the occurrence of the sales transactions recorded.
- 4To give assurance that cut-off has been applied accurately.
Correct answer
To provide audit evidence over the completeness of the recording of sales.
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