Which of the Following Is a Substantive Procedure That an Auditor

question 82

Multiple Choice

Which of the following is a substantive procedure that an auditor most likely would perform to verify the existence of recorded accounts payable?

• A) Investigating the open purchase order file to ascertain that prenumbered purchase orders are used and accounted for.
• B) Receiving the client's mail, unopened, for a reasonable period of time after the year-end to search for unrecorded vendor's invoices.
• C) Vouching selected entries in the accounts payable subsidiary ledger to purchase orders and receiving reports.
• D) Confirming accounts payable balances with known suppliers who have zero balances.

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Definitions:

Cooperative

Involving mutual assistance in working toward a common goal, characterized by the willingness of individuals to work together.

Impression Management

The process by which individuals attempt to control the perceptions others have of them, often to align with their own desired image.

Systematic Attempt

A methodical and organized effort to achieve a specific goal or solve a problem.

Influence

The capacity to have an effect on the character, development, or behavior of someone or something, or the effect itself.