Substantive Procedures to Examine the Completeness Assertion for Accounts Payable

question 38

Multiple Choice

Substantive procedures to examine the completeness 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:

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