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| When performing a substantive test of a random sample of cash disbursements, an auditor is supplied with a photocopy of vendor invoices supporting the disbursements for one particular vendor rather than the original invoices. The auditor is told that the vendor’s original invoices have been misplaced. What should the auditor do in response to this situation? A. Increase randomly the number of items in the substantive test to increase the reliance that may be placed on the overall test. B. Reevaluate the risk of fraud, and design alternate tests for the related transactions. C. Increase testing by agreeing more of the payments to this particular vendor to the photocopies of its invoices. D. Count the missing original documents as misstatements, and project the total amount of error based on the size of the population and the dollar amount of the errors. |