Audit 13-24: For each audit procedure, toc or stot and, trao?

Select a sample of payroll checks to agree hours to employee time records

STOT accuracy

Select a sample of sales invoices and agree prices to the approved price list

STOT accuracy

Trace a sample of shipping documents to entry in the sales journal

STOT completeness

Select a sample of entries in the cash receipts journal and trace to postng in individual customer accounts receivable records

STOT posting & summarization

Use audit software to foot and cross foot the sales journal and trade the balance to the general ledger

STOT posting & summarization

Examine duplicate copy of shipping documents for evidence that quantities were verified before shipment

TOC accuracy

Examine voucher packages and related vendor invoices for evidence of approval of account classification

TOC classification

Examine a sample of warehouse removal slips for signature of authorized official

TOC occurrence