Audit program for the purchases account

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Reference no: EM134029934

Question

Tony and Cliff are audit juniors, discussing the audit program for the purchases account. They disagree about whether they should use procedure A or B below to test the occurrence assertion:

A. Select a sample of purchase invoices, receiving reports, and purchase orders and agree the details to the details recorded in the purchases journal.

B. Select a sample of purchases from the purchases journal and agree the details in the journal to the purchase invoices, receiving reports, and purchase orders.

Reference no: EM134029934

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