Auditing and Assurance Services 1st Edition by Iris Stuart

Exercise 23

An auditor traced a sample of purchase orders and the related receiving reports to the purchases journal and the cash disbursements journal. The purpose of this substantive audit procedure most likely was to a. Identify unusually large purchases that should be investigated further.
B) Verify that cash disbursements were for goods actually received.
C) Determine that purchases were properly recorded.
D) Test whether payments were for goods actually ordered.