Which of the Following Is a Substantive Test That an Auditor

question 61

Multiple Choice

Which of the following is a substantive test that an auditor most likely would perform to verify the existence and valuation of recorded accounts payable?

• A)Investigating the open purchase order file to ascertain that prenumbered purchase orders are used and accounted for.
• B)Receiving the client's unopened mail for a reasonable period of time after year-end to search for unrecorded vendor's invoices.
• C)Vouching selected entries in the accounts payable subsidiary ledger to purchase orders and receiving reports.
• D)Confirming accounts payable balances with known vendors and suppliers who have zero balances at year-end.

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Definitions:

Schedule Preference

Refers to an individual's or group's favorability towards certain times or periods for performing tasks or activities.

Motivation

The internal drive or external incentive that stimulates energy, direction, and persistence in behavior towards achieving specific goals.

Instrumentality

The perception that a certain level of effort will lead to a specific level of performance.

Motivation Process

The psychological mechanisms and factors that drive individuals towards achieving certain goals or fulfilling specific needs.