You Are Concerned with Unrecorded Transactions in the Purchasing Cycle

Multiple Choice

You are concerned with unrecorded transactions in the purchasing cycle. Which audit procedure are you most likely to use when auditing purchases?

A) Vouching transactions in accounting records to vendor invoices.
B) Tracing vendor invoices to accounting records.
C) Recalculation of vendor invoice amounts.
D) Confirmation of customer accounts.