ACC 492 Final Exam
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ACC 492 Final Exam 1
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1. The cash disbursements journal also is called the
a) Voucher register.
b) Purchases journal.
c) Check register.
d) Accounts payable subsidiary ledger.
2. In assessing control risk for purchases, an auditor vouches a sample of entries in the voucher register to the supporting documents. Which assertion would this test of controls most likely support?
a) Completeness.
b) Existence or occurrence.
c) Valuation or allocation.
d) Rights and obligations.
3. An important purpose of the auditor’s re...
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ACC 492 Final Exam•ACC 492 Final Exam
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1. The cash disbursements journal also is called the
a) Voucher register.
b) Purchases journal.
c) Check register.
d) Accounts payable subsidiary ledger.
2. In assessing control risk for purchases, an auditor vouches a sample of entries in the voucher register to the supporting documents. Which assertion would this test of controls most likely support?
a) Completeness.
b) Existence or occurrence.
c) Valuation or allocation.
d) Rights and obligations.
3. An important purpose of the auditor’s re...