Substantive procedures to examine the completeness 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 tracing them to the purchases journal
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