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:

Sense Of Responsibility

The feeling or belief that one is accountable for their actions or has an obligation to perform certain tasks.

Behaviors

The range of actions and mannerisms made by individuals, organisms, systems, or artificial entities in conjunction with their environment, which includes the other systems or organisms around as well as the physical environment.

Personally Disapprove

Personally Disapprove means to hold a negative opinion about something based on one's own beliefs or values.

Personally Approve

A process or action whereby an individual gives their direct and explicit approval or consent.