Checking the head of account debited or credited during vouching helps the auditor to

The correct answer is: D. All of the above

Checking the head of account debited or credited during vouching helps the auditor to:

• Detect errors of principle: This is because the auditor can verify that the account that has been debited or credited is the correct account. For example, if a purchase of goods is recorded in the accounts payable account, the auditor can check that the goods have actually been received and that the invoice is for the correct amount.
• Check whether accounting is proper: This is because the auditor can verify that the accounting entries are made in accordance with the generally accepted accounting principles (GAAP). For example, the auditor can check that the debits and credits are equal and that the entries are supported by appropriate documentation.
• Find errors of commission: This is because the auditor can identify any errors that have been made in the accounting records. For example, if a purchase of goods is recorded
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