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:

Non-Discriminatory View

An impartial perspective that does not involve bias, prejudice, or discrimination towards individuals or groups based on characteristics such as race, gender, age, or sexuality.

Constructs

Theoretical concepts developed to understand or explain patterns of behavior or cognition.

Friendships

Close and enduring relationships between individuals, characterized by mutual affection, support, and respect.

Role Construct Repertory

A psychological test and theory that assesses how individuals understand and categorize their world and relationships through constructs.