Controls Over the Recording of a Liability and the Specific

Multiple Choice

Controls over the recording of a liability and the specific audit objectives to which they can relate, include all of the following except:

A) computer prepares a report of all goods received that have resulted in a voucher.
B) computer agreement of the details of the voucher with the vendors' invoices and the related receiving reports and purchase orders.
C) computer comparison of the receiving report date with the accounting period when the voucher is recorded.
D) computer check of the mathematical accuracy of each voucher and supporting vendors' invoices.
E) the supporting documents should be stamped, perforated, or otherwise canceled to prevent resubmission for duplicate payment.