Which of the Following Audit Procedures Is Aimed Most Directly

question 2

Multiple Choice

Which of the following audit procedures is aimed most directly at testing the completeness assertion for accounts payable?

• A)Footing the list of accounts payable.
• B)Examining underlying documentation for cash disbursements in the period after year-end.
• C)Tracing shipping reports issued on or before year-end to related customer purchase orders and invoices.
• D)Tracing shipping reports after year-end to related customer purchase orders and invoices.

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Definitions:

Listening

The active process of receiving, interpreting, and responding to verbal and nonverbal messages.

Reflective Listening

A communication strategy involving actively listening to a speaker and then reflecting back what is heard, promoting understanding and validation.

Connective

An element or feature that links components together, fostering a sense of coherence or unity in a variety of contexts.

Empathic

Showing an ability to understand and share the feelings of another, essentially putting oneself in another's shoes emotionally.