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