Procedures an auditor should perform to test the control


Procedures an auditor should perform to test the control activities related to the occurrence assertion would include all of the following, except

A. Observe proper segregation of duties.

B. Compare actual cost of goods sold to budgeted amounts.

C. Review procedures for the transfer of inventory.

D. test procedures for accounting for numerical sequence of material requisitions.

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Financial Management: Procedures an auditor should perform to test the control
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