You Are Auditing the Company's Purchasing Process for Goods and Services

Multiple Choice

You are auditing the company's purchasing process for goods and services. You are primarily concerned with the company not recording all purchase transactions. Which audit procedure below would be the most effective audit procedure in this case?

A) vouching from the accounts payable account to the vendor invoices
B) tracing vendor invoices to recorded amounts in the accounts payable account
C) confirming accounts payable recorded amounts
D) reconciling the accounts payable subsidiary ledger to the accounts payable account