A CPA Learns That His Client Has Paid a Vendor

question 60

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 the

• 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.

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Definitions:

Parkinson's

A progressive neurological disorder that affects movement, causing symptoms such as trembling, stiffness, and balance problems.

MRI

Stands for Magnetic Resonance Imaging, a diagnostic medical imaging technique that uses strong magnetic fields and radio waves to generate detailed images of the inside of the body.

Lumbar Puncture

A medical procedure involving the insertion of a needle into the lower part of the spinal column to collect cerebrospinal fluid for diagnostic or therapeutic purposes.

Cerebral Angiography

A diagnostic imaging procedure that uses X-rays to visualize blood flow in the arteries and veins in the brain.