A CPA Learns That His Client Has Paid a Vendor

question 35

Multiple Choice

A CPA learns that his client has paid a vendor twice for the same shipment,once based upon the original invoice and once based upon the monthly statement.A control procedure that should have prevented this duplicate payment is

• A)attachment of the receiving report to the disbursement report.
• B)prenumbering of disbursement vouchers.
• C)use of a limit or reasonableness test.
• D)prenumbering of receiving reports.

Understand the concept of dissociative disorders and their symptoms.

Identify the most common contributors and causes of dissociative identity disorder and other dissociative disorders.

Differentiate between organic and psychogenic amnesia, including their causes and types.

Recognize the duration and impact of dissociative fugue states.

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Definitions:

Ion Channel-linked Receptor

A type of membrane receptor that directly controls the opening of an ion channel upon activation, leading to changes in cell polarization.

Barbiturates

A class of drugs that act as central nervous system depressants, used for their sedative, hypnotic, and anxiolytic properties.

Benzodiazepine Drugs

A class of psychoactive substances that act as central nervous system depressants and are used as sedatives, anxiolytics, muscle relaxants, or anticonvulsants.

GABA Receptors

Proteins found in the brain and nervous system that respond to the neurotransmitter GABA (gamma-aminobutyric acid), playing a key role in reducing neuronal excitability throughout the nervous system.