Tests of controls for the occurrence assertion for purchases include all of the following except:

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 for an authorized purchase order.

C. Testing a sample of vouchers for matching receiving reports.

D. Tracing a sample of vouchers to purchases journal.


Answer: Tracing a sample of vouchers to purchases journal


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