A CPA Learns That His Client Has Paid a Vendor

question 85

Multiple Choice

A CPA 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 sent from the vendor. A control procedure that should have prevented this duplicate payment is

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

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Definitions:

Cognitive Dissonance

A state of mental discomfort arising from holding two or more conflicting beliefs, attitudes, or values, often leading to changes in beliefs or behaviors to reduce discomfort.

Aggressive Personality

An Aggressive Personality is characterized by patterns of behavior that express hostility or the desire to dominate others.

Attribution

The process by which individuals explain the causes of behavior and events, either attributing them to internal dispositions or external situations.

Central Route

A method of persuasion that involves thoughtful consideration of the arguments and evidence presented.