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:

Across Subjects

Across subjects refers to a research design approach where comparisons are made between different individuals who are exposed to varying experimental conditions.

Multiple-baseline

A research design that introduces the intervention at different times across settings, behaviors, or individuals to control for external variables.

Multiple-baseline Design

An experimental design used to demonstrate the effect of an intervention across different settings, times, or subjects.

Across Situations

Across situations refers to the application or observation of concepts, behaviors, or phenomena in various different contexts or settings.