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.

---

Definitions:

Catholic

Pertaining to the Christian denomination that recognizes the Pope as the spiritual leader and is characterized by its sacramental and liturgical practices.

African American

African American refers to an ethnic group in the United States with total or partial ancestry from any of the Black racial groups of Africa.

American Public

The population or societal group of the United States, often referenced in discussions of public opinion, policy, and social issues.

Percentage

A portion, share, or rate expressed as a fraction of 100, used to compare parts of a whole.