Tests of controls for the occurrence assertion for purchases include all of the following except:
A)evaluating proper segregation of duties.
B)testing a sample of vouchers to an authorised purchase order.
C)testing a sample of vouchers to receiving reports.
D)tracing a sample of vouchers to the purchases journal.

Question

Quizplus · Accepted Answer

Tracing a sample of vouchers to the purchases journal would be a test of completeness, not occurrence. The other answer choices are all tests of controls for the occurrence assertion for purchases.

Tests of Controls for the Occurrence Assertion for Purchases Include