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:

Motor Tension

Physical strain or stress that results from the activation of the body's motor system, often associated with anxiety or stress.

Acrophobia

An extreme or irrational fear of heights.

Fear of Heights

An anxiety disorder characterized by an extreme and irrational fear of high places, also known as acrophobia.

Claustrophobia

An anxiety disorder characterized by an irrational fear of being enclosed in a small space or room and having no escape.