An Auditor Learns That His Client Has Paid a Vendor

question 52

Multiple Choice

An auditor learns that his client has paid a vendor twice for the same shipment,once based upon the original invoice and once based upon the monthly statement.A control procedure that should have prevented this duplicate payment is

• A)attachment of the receiving report to the invoice only.
• B)prenumbering of disbursement vouchers.
• C)use of a limit or reasonableness test.
• D)prenumbering of receiving reports.

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Definitions:

Electron Microscope

A microscope capable of producing high-resolution, highly magnified images through the use of an electron beam (rather than light). Transmission electron microscopes (TEMs) produce images of thin sections; scanning electron microscopes (SEMs) produce images of surfaces.

Actinomycetes

A group of Gram-positive bacteria known for their soil-dwelling habits and significant role in the decomposition of organic materials.

Peptidoglycan

A complex polymer found in the cell walls of most bacteria, providing structural strength and shape.

Waxy Cell Wall

A waxy cell wall is characteristic of plant cells and some microorganisms, providing a protective, waterproof layer.