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:

Rectus Abdominis

A long, flat muscle that extends along the front of the abdomen, responsible for flexing the lumbar spine and stabilizing the core.

Compress

To press together or into less space.

Prime Mover

Muscle that plays a major role in accomplishing a movement.

Cause Movement

The initiation of change in position or motion in response to external or internal stimuli.