Substantive Procedures to Examine the Cutoff Assertion for Accounts Payable

Multiple Choice

Substantive procedures to examine the cutoff 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 agreeing them to the purchases journal.
C) Selecting a sample of receiving reports around year-end and comparing dates on related vouchers to dates in the purchases journal.
D) Recomputing the mathematical accuracy of a sample of vendor invoices.