Substantive Procedures to Examine the Occurrence Assertion for Accounts Payable

question 29

Multiple Choice

Substantive procedures to examine the occurrence assertion for accounts payable include:

• A)selecting a sample of vouchers and agreeing them to authorized purchase orders.
• B)selecting a sample of vouchers and tracing them to the purchases journal.
• C)comparing dates on vouchers to dates in the purchases journal.
• D)recomputing the mathematical accuracy of a sample of vendor invoices.

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Definitions:

Asymmetry

The lack of equality or equivalence between parts or aspects of something; not symmetrical.

Semicircular Canals

Structures located in the inner ear.

Eustachian Tubes

Tubes that link the pharynx to the middle ear, balancing air pressure and draining mucus from the middle ear.

Age-related Macular Degeneration

A medical condition affecting older adults that results in a loss of central vision due to damage to the retina, specifically the macula.