A Substantive Test for Accounts Payable That Would Be Used

question 79

Multiple Choice

A substantive test for accounts payable that would be used to provide evidence regarding the occurrence assertion would be to:

• A) agree a sample of vouchers to authorized purchase orders.
• B) recalculate the accuracy of the vouchers and the authorized purchase orders.
• C) trace vouchers to the client's purchases journal.
• D) vouch a sample of vouchers from the cash disbursements register to accounts payable.

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