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.