A Substantive Tests of Transactions for Acquisitions That Would Be

question 48

Multiple Choice

A substantive tests of transactions for acquisitions that would be used to provide evidence regarding the occurrence assertion would be to

• A)compare the classification with the chart of accounts by referring to vendors' invoices.
• B)recompute the clerical accuracy on the vendors' invoice.
• C)review the acquisitions journal for large or unusual amounts.
• D)trace from a file of receiving reports to the acquisition journal.

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Definitions:

Mass Spectrum

A graph or chart that displays the distribution of ions by mass in a sample, providing information about the molecular weight and structure of compounds.

Cyclopentanol

A cyclic alcohol with the formula C5H9OH, characterized by a five-membered ring structure with an attached hydroxyl group.

Peak

The highest point or maximum value of a graph, often used in reference to spectra in analytical chemistry indicating a specific property.

C=C Stretching Frequency

Refers to the frequency at which the carbon-carbon double bonds in a molecule vibrate, typically observed in infrared spectroscopy.