Tests of Controls for the Occurrence Assertion for Purchases Include

question 33

Multiple Choice

Tests of controls for the occurrence assertion for purchases include all of the following except:

• A)evaluating proper segregation of duties.
• B)testing a sample of vouchers to an authorised purchase order.
• C)testing a sample of vouchers to receiving reports.
• D)tracing a sample of vouchers to the purchases journal.

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Definitions:

Agreeable

A personality trait characterized by being pleasant, cooperative, and harmonious in social interactions.

Emotional Stability

A personality trait indicating the ability to remain calm and composed under stress, experiencing emotions without excessive negativity.

Conscientious

Characterized by being diligent, careful, and meticulous; often associated with a strong sense of duty and responsibility.

Rank-Order Reversal

An occurrence where the position of individuals or items in a ranked list changes significantly, indicating a change in their relative standings or magnitudes over time.