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:

Experimental Group

In an experiment, the group of participants that receives the treatment or intervention under investigation, as opposed to the control group.

Random Assignment

Assigning participants to experimental and control groups by chance, thus minimizing preexisting differences between the different groups.

Test Difficulty

The measure of how challenging an examination or a set of questions is, often determined by the proportion of test-takers who answer correctly.

Experimental Group

The group in an experiment that receives the variable being tested, contrasted with a control group that does not.