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The purpose of the audit procedure to "examine underlying documentation for subsequent cash ...

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The purpose of the audit procedure to "examine underlying documentation for subsequent cash ...

The purpose of the audit procedure to "examine underlying documentation for subsequent cash disbursements" is to
A) uncover liabilities on the balance sheet which should not have been recorded until a subsequent period.
B) find the documentation relating to a cash disbursement.
C) uncover payments made in a subsequent accounting period that represent liabilities at the balance sheet date.
D) uncover cash disbursements recorded in a subsequent accounting period which should be recorded in that period.

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Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Edition: 12^th

Authors: Arens, Elder, Beasley, Splettstoesser

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Auditing: The Art and Science of Assurance Engagements, Twelfth Canadian Edition, 12/E (Arens, Elder, Beasley, Splettstoesser)

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