Tests of Controls for the Occurrence Assertion for Purchases Include

question 41

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 for an authorized purchase order.
• C) Testing a sample of vouchers for matching receiving reports.
• D) Tracing a sample of vouchers to purchases journal.

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Definitions:

Loam

Loam is a fertile soil type that is a balanced mixture of sand, silt, and clay, known for its excellent moisture retention and aeration qualities, suited for agricultural use.

Hydrologic Cycle

The continuous movement of water on, above, and below the surface of the Earth, including processes such as evaporation, condensation, precipitation, and runoff.

Movement

The act or process of moving or being moved from one place, position, or state to another.

Water

A transparent, tasteless, odorless, and nearly colorless chemical substance that is essential for most forms of life and is the most widely used solvent.