A substantive test for accounts payable that would be used to provide evidence regarding the occurrence assertion would be to:
A) agree a sample of vouchers to authorized purchase orders.
B) recalculate the accuracy of the vouchers and the authorized purchase orders.
C) trace vouchers to the client's purchases journal.
D) vouch a sample of vouchers from the cash disbursements register to accounts payable.

Question

Quizplus · Accepted Answer

The Answer of A substantive test for accounts payable that would be used to provide evidence regarding the occurrence assertion would be to:
A) agree a sample of vouchers to authorized purchase orders.
B) recalculate the accuracy of the vouchers and the authorized purchase orders.
C) trace vouchers to the client's purchases journal.
D) vouch a sample of vouchers from the cash disbursements register to accounts payable.

A Substantive Test for Accounts Payable That Would Be Used