An Audit Client Erroneously Recorded a Large Purchase Twice

question 4

Multiple Choice

An audit client erroneously recorded a large purchase twice.Which of the following tests of control would be most likely to detect this error in a timely and efficient manner?

• A)Reconciling suppliers' monthly statements with subsidiary payable ledger accounts.
• B)Footing the purchases journal.
• C)Sending written quarterly confirmations to all suppliers.
• D)Tracing totals from the purchases journal to the ledger accounts.

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Definitions:

People-oriented Leadership

A leadership style focused on supporting, motivating, and developing team members, emphasizing interpersonal relationships and employee well-being.

Task-oriented Leaders

Leaders who focus primarily on the completion of job tasks, the achievement of specific goals, and the efficiency of operations and procedures.

Behavioral Perspective

An approach in psychology and organizational theory that focuses on observable behaviors, emphasizing the external environment's role in shaping behavior.

Leadership Competencies

The skill set and qualities that are considered essential for effective leadership, such as communication, decision making, and strategic planning.