REQUIRED For each of the following test objectives, identify the population, fra

Question

REQUIRED For each of the following test objectives, identify the population, frame and sampling unit for performing tests of transactions. Manual revenue cycle Test Objective Population Frame Sampling Unit Supporting Document[s] Shipments are billed Shipments Sales have been properly priced Sales Manual purchases cycle Test Objective Population Frame Sampling Unit Supporting Document[s] Purchases are properly authorized Purchases Vouchers payable are recorded timely Vouchers payable REQUIRED For each of the following test objectives, identify the population, frame and sampling unit for performing tests of transactions. Manual revenue cycle Test Objective Population Frame Sampling Unit Supporting Document[s] Shipments are billed Shipments Sales have been properly priced Sales Manual purchases cycle Test Objective Population Frame Sampling Unit Supporting Document[s] Purchases are properly authorized Purchases Vouchers payable are recorded timely Vouchers payable

Explanation / Answer

Population Frame Sampling Unit Shipments Container cargo, Liquid bulk, Dry bulk, Breakbulk, Ro-Ro, cwt, litres, container load, cubic meter, Sales Commodities, grains, livestock, petroleum, machinery Numbers. Kilograms, cubic meter, tonnes, bushels, gallons Purchases Trucks, printers, computers, weighing machines, Raw materials, Numbers, assembled units, tonnes, litres, kilograms Voucher payable Cash payments, demand draft, direct credit by bank, pay order, credit note number of instruments, dollars, pounds, Euros,

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