Substantive Procedures to Examine the Occurrence Assertion for Accounts Payable

Multiple Choice

Substantive procedures to examine the occurrence assertion for accounts payable include:

A) selecting a sample of vouchers and agreeing them to authorized purchase orders.
B) selecting a sample of vouchers and tracing them to the purchases journal.
C) comparing dates on vouchers to dates in the purchases journal.
D) recomputing the mathematical accuracy of a sample of vendor invoices.