An auditor is testing internal control procedures that are
evidenced on an entity’s vouchers by matching random numbers
with voucher numbers. If a random number matches the number
of a voided voucher, that voucher ordinarily should be replaced
by another voucher in the random sample if the voucher

(b) The requirement is to identify the correct statement
with respect to treatment of a voided voucher that has been
selected in a sample. Answer (b) is correct because the AICPA
Audit Sampling Guide states that the auditor should obtain
reasonable assurance that the voucher has been properly voided,
and should then replace it with another voucher. Answer (a) is
incorrect because the voided voucher is not normally considered
to be a deviation. Answer (c) is incorrect because the auditor
must obtain reasonable assurance that the misplaced voucher has
been voided. Answer (d) is incorrect because the level of
materiality normally does not directly affect the decision.