An Audit Client Erroneously Recorded a Large Purchase Twice

Multiple Choice

An audit client erroneously recorded a large purchase twice. Which of the following tests of control measures would be most likely to detect this error in a timely and efficient manner?

A) Reconciling vendors' monthly statements with subsidiary payable ledger accounts.
B) Footing the purchases journal.
C) Sending written quarterly confirmations to all vendors.
D) Tracing totals from the purchases journal to the ledger accounts.