Transform And Validate Audit Data Practice Test

You are the auditor of a nonissuer in a financial statement audit. Management provided a full-year sales report exported from the enterprise system to a spreadsheet, but you notice duplicate invoice numbers and several invoices dated in the current year that are included in prior-year revenue after management “sorted and filtered” the file. Which procedure should be applied to validate the data transformation before using it for substantive revenue testing?

You are the auditor of a nonissuer in an audit. To test payroll expense, you receive two data files: a payroll register from the payroll service organization and a general ledger detail export from the client. You convert both files to a common format and notice that several employee IDs in the payroll register do not exist in the client’s HR listing used for authorization. Which factor is critical in assessing the reliability of the transformed data for audit purposes?