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An Entity's Internal Control Requires for Every Check Request That

Question 873

Multiple Choice

An entity's internal control requires for every check request that there be an approved voucher, supported by a prenumbered purchase order and a prenumbered receiving report. To determine whether checks are being issued for unauthorized expenditures, an auditor most likely would select items for testing from the population of all:


A) Purchase orders.
B) Canceled checks.
C) Receiving reports.
D) Approved vouchers.

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