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      Question

      While vouching purchases, an auditor notices that a

      supplier’s invoice is missing. What is the best course of action?
      A Request a duplicate invoice from the supplier and match it with other records Correct Answer Incorrect Answer
      B Exclude the purchase from the audit report Correct Answer Incorrect Answer
      C Ignore it if the amount is small Correct Answer Incorrect Answer
      D Accept management’s explanation without further checks Correct Answer Incorrect Answer

      Solution

      The correct answer is A

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