Assume That the Auditors Are Concerned About Disbursement Transactions That

Multiple Choice

Assume that the auditors are concerned about disbursement transactions that have been recorded for improper amounts.Which procedure(s) would possibly identify these transactions? $\begin{array}{|l|c|c|}\hline \text { Item } & \begin{array}{c}\text { Trace from source } \\\text { documents to journals }\end{array} & \begin{array}{c}\text { Vouch from journal } \\\text { to source documents }\end{array} \\\hline \text { A } & \text { No } & \text { No } \\\hline \text { B. } & \text { No } & \text { Yes } \\\hline \text { C. } & \text { Yes } & \text { No } \\\hline \text { D. } & \text { Yes } & \text { Yes } \\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D