Purpose of the substantive audit procedure

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An auditor traced a sample of purchase orders and the related receiving reports to the purchases journal and the cash disbursements journal. The purpose of this substantive audit procedure most likely was to

A. Verify that cash disbursements were for goods actually received.

B. Test whether payments were for goods actually ordered.

C. Determine that purchases were properly recorded.

D. Identify unusually large purchases that should be investigated further.

Reference no: EM13131678

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