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:

BCE

Before the Common Era, a non-religious term equivalent to BC (Before Christ) used in the Gregorian calendar to denote years before the birth of Jesus Christ.

CE

An abbreviation for Common Era, a secular term used to denote years in the Gregorian calendar, equivalent to AD (Anno Domini).

Olmec

A pre-Columbian civilization known for its influence on Mesoamerican cultures and for its colossal head sculptures, ceremonial centers, and sophisticated art and architecture.

Carved

The process of using tools to shape or engrave materials such as stone, wood, or ivory into decorative objects or artworks.