Controls Over the Recording of a Liability and the Specific

question 42

Multiple Choice

Controls over the recording of a liability and the specific audit objectives to which they can relate, include all of the following except:

• A) computer prepares a report of all goods received that have resulted in a voucher.
• B) computer agreement of the details of the voucher with the vendors' invoices and the related receiving reports and purchase orders.
• C) computer comparison of the receiving report date with the accounting period when the voucher is recorded.
• D) computer check of the mathematical accuracy of each voucher and supporting vendors' invoices.
• E) the supporting documents should be stamped, perforated, or otherwise canceled to prevent resubmission for duplicate payment.

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Definitions:

Informational Social Influence

The phenomenon where individuals conform to the behavior of others, assuming it reflects correct behavior in a given situation.

Social Facilitation

The tendency for individuals to perform better on tasks in the presence of others than when alone.

Social Loafing

A phenomenon whereby individuals exert less effort to achieve a goal when they work in a group than when they work alone.

Emotional Change

Emotional change refers to the variations or shifts in one's emotional state or mood over time due to various factors or stimuli.