Substantive procedures to examine the occurrence assertion for accounts payable include

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.


Answer: Selecting a sample of vouchers and agreeing them to authorized purchase orders


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