Document checks against audit receipt: which item is NOT checked?

• A. the number of gift cards processed and the total amount
• B. quantity and amount processed for cancellations and returns
• C. number of proof of purchases that were issued
• D. the total amount processed by credit card

Answer: (C)

When cross-checking documents against an audit receipt, the focus is on money movement and payment methods. The number of gift cards processed and the total amount must match the recorded totals, because that directly ties to cash handling and card value reconciliation. Cancellations and returns must have the correct quantity and value so refunds are properly accounted for, and the total amount processed by credit card must align with the card transactions recorded. The number of proofs of purchase issued is an administrative count and doesn’t impact the monetary totals or the payment flow being reconciled, so it isn’t part of the audit receipt checks.