微信扫一扫
实时资讯全掌握
The purchases system of Dax Co, a manufacturing company, requires that a multi-part pre-numbered goods received note is raised in respect of raw material deliveries. One copy of the goods received note is forwarded to the accounts department; invoices are only approved for posting if they have been matched with the goods received note, a copy of which is then attached to the invoice. In respect of which of the following key questions do these controls provide a positive assurance to the auditor? A. Can goods or services be recorded as purchases which have not been received? B. Can purchases of goods be made which have not been authorised? C. Can arithmetical errors occur in the recording of purchase invoices in the accounting records? D. Can cheque payments be made which are not authorised? |