The procedure of auditors examining a client's unpaid invoices file and determining if payables have been properly created for any unpaid invoices would provide evidence in support of the _______ assertion.
A)accuracy
B)occurrence
C)completeness
D)cut-off

Question

Quizplus · Accepted Answer

The procedure of examining a client's unpaid invoices file and determining if payables have been properly created provides evidence for the completeness assertion, which focuses on whether all transactions and accounts that should be recorded have been recorded.

The Procedure of Auditors Examining a Client's Unpaid Invoices File