A CPA Learns That His Client Has Paid a Vendor

question 14

Multiple Choice

A CPA learns that his client has paid a vendor twice for the same shipment; once based upon the original invoice and once based upon the monthly statement sent from the vendor.A control procedure that should have prevented this duplicate payment is

• A)Prenumbering of disbursement vouchers.
• B)Attachment of the receiving report to the disbursement report.
• C)Use of a limit or reasonableness test.
• D)Prenumbering of receiving reports.

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Definitions:

Affective Component

The aspect of an attitude that is related to emotion or feeling, influencing how an individual feels about an object or situation.

Advertising Professional

An individual skilled in creating, planning, and managing advertising campaigns to promote products or services.

Loves Job

A strong positive feeling towards one's profession or occupation.

Emotional Component

Aspect of a reaction or response characterized by feelings and sentiments.