Evidence and assertions
Vouch or Trace
Direction is the whole game: vouch back for existence, trace forward for completeness.
How the exam words it
- -The stem describes selecting from one population and following it to another.
- -It names an assertion (existence, occurrence, completeness) and asks which procedure tests it.
- -It asks which assertion a described procedure tests.
- -It ties overstatement or understatement to an assertion.
The playbook
- 1Vouch from the records back to source documents to test existence and occurrence, the overstatement direction.
- 2Trace from source documents forward to the records to test completeness, the understatement direction.
- 3Start from the recorded item for existence, start from the source for completeness.
The trap
Testing the wrong direction, for example vouching to test completeness. Vouching tests existence, tracing tests completeness.
How the exam varies it
The same pattern, re-skinned along these axes:
Vouching versus tracingWhich assertion is namedGiven the procedure find the assertion, or given the assertion find the procedure
Drill this pattern
8 questions of Vouch or Trace from across the AUD topics. Clear it by getting 5 right with a streak of 3.