Substantive procedures to examine the cutoff 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 agreeing them to the purchases journal.
C. Selecting a sample of receiving reports around year-end and comparing dates on related vouchers to dates in the purchases journal.
D. Recomputing the mathematical accuracy of a sample of vendor invoices.
Answer: Selecting a sample of receiving reports around year-end and comparing dates on related vouchers to dates in the purchases journal.
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