A CPA Learns That His Client Has Paid a Vendor

question 35

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.A control procedure that should have prevented this duplicate payment is

• A)attachment of the receiving report to the disbursement report.
• B)prenumbering of disbursement vouchers.
• C)use of a limit or reasonableness test.
• D)prenumbering of receiving reports.

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Definitions:

Situational Explanation

The interpretation of behavior or events based on the context or circumstances in which they occur, rather than attributing them to personal traits.

Situational Explanation

An explanation that attributes behavior to external factors, circumstances, or situations rather than to individual characteristics.

Dispositional Explanation

An attribution that attributes someone's behavior to their inherent qualities, characteristics, or personality, rather than external situations.

Consensus

General agreement or collective opinion among a group of people, particularly in decision-making processes.