Substantive Procedures to Examine the Cutoff Assertion for Accounts Payable

question 6

Multiple Choice

Substantive procedures to examine the cutoff 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 agreeing them to the purchases journal.
• C)selecting a sample of receiving reports around year-end and comparing dates on related vouchers to dates in the purchases journal.
• D)recomputing the mathematical accuracy of a sample of vendor invoices.

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Definitions:

Growth Hormone-Releasing Hormone

A hypothalamic hormone that stimulates the pituitary gland to release growth hormone, which in turn regulates growth and metabolism.

Antidiuretic Hormone

A hormone released by the pituitary gland that regulates the body's retention of water by increasing the reabsorption of water in the kidneys.

Thyroid-Stimulating Hormone

A pituitary hormone that regulates the production of hormones by the thyroid gland.

Hypothalamus

A region of the brain that coordinates activities of the autonomic nervous system and the pituitary, controlling body temperature, hunger, and thirst.