A CPA Learns That His Client Has Paid a Vendor

question 85

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 sent from the vendor. A control procedure that should have prevented this duplicate payment is

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