Substantive Procedures to Examine the Occurrence Assertion for Accounts Payable

question 67

Multiple Choice

Substantive procedures to examine the occurrence 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 tracing them to the purchases journal.
• C) Comparing dates on vouchers to dates in the purchases journal.
• D) Recomputing the mathematical accuracy of a sample of vendor invoices.

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Definitions:

Unusual Motor Patterns

Atypical or uncommon movements or sequences of movements often observed in certain neurological or developmental disorders.

Schizophrenia

A chronic mental disorder characterized by distorted thinking, perceptions, emotions, language, self-awareness, and behavior.

Neurodevelopmental Disorder

A disorder that stems from early brain abnormalities.

Schizophrenia

A chronic mental health disorder characterized by delusions, hallucinations, disorganized speech, and impaired cognitive capability.