CA Inter P5 · Chapter 4 · Question 4 of 14
The auditor selects entries from the purchases account and vouches them to supplier invoices and goods received notes. The primary assertion tested is:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Occurrence of purchases
Explanation
Vouching from recorded entries back to supporting evidence checks that the recorded purchases actually took place and pertain to the entity, which is the occurrence assertion. It cannot detect unrecorded purchases, so it does not test completeness.
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