A CPA learns that his client has paid a vendor twice for the same shipment,once based upon the original invoice and once based upon the monthly statement.A control procedure that should have prevented this duplicate payment is
A)attachment of the receiving report to the disbursement report.
B)prenumbering of disbursement vouchers.
C)use of a limit or reasonableness test.
D)prenumbering of receiving reports.

Question

Quizplus · Accepted Answer

Attaching the receiving report to the disbursement report ensures that payments are made only for goods that have been received, preventing duplicate payments for the same shipment.

A CPA Learns That His Client Has Paid a Vendor