Which of the following tests of details of transactions can be used as a dual-purpose test in conjunction with tests of controls?
A)Test a sample of purchase requisitions for proper authorization.
B)Obtain selected vendors' statements and reconcile to vendor accounts.
C)Obtain listing of accounts payable and compare total to general ledger.
D)Review results of confirmations of selected accounts payable.

Question

Quizplus · Accepted Answer

Dual-purpose tests serve both as tests of controls and substantive tests of transactions. Testing purchase requisitions for proper authorization evaluates the effectiveness of the control over authorization while also verifying the occurrence of the transactions.

Which of the Following Tests of Details of Transactions Can