Which of the following tests is a substantive test that provides evidence in respect of the occurrence assertion?

Question

BlackTom AI · Accepted Answer

Question restatement: The prompt asks which test among the choices is a substantive test that provides evidence regarding the occurrence assertion.

Option analysis:
- Provided option: 'Vouching expenses to supplier invoices' — This is a classic substantive test that directly examines whether recorded expenses actually occurred by tracing the recorded transaction back to the source document (the supplier invoice). It provides evidence of occurrence because it confirms that an actual liability or expense transaction was incurred and documented with a corresponding invoice, matching the occurrence assertion.

Absence of other options: The dataset does not list additional answer options to evaluate. Without alternative choices, there is no basis to compare, contrast, or critique other potential tests (for example, analytical procedures, recalculation, reperformance, or inspection of purchase orders) which might be more about accuracy, completeness, or existence rather than occurrence.

Why this aligns with the occurrence assertion: The occurrence assertion addresses whether recorded transactions actually happened. Vouching to supplier invoices assesses the authenticity and existence of expenses by verifying that each recorded expense has a legitimate external document supporting it. This is the essence of a substantive test aimed at occurrence.

Why other potential tests (in general) might be insufficient for occurrence alone: If there were other options, tests like recalculation verify amount accuracy, inspection of internal documents could support control effectiveness, and analytical procedures might suggest anomalies but do not directly prove that a specific recorded event occurred unless tied to a source document. However, since no other options are provided, those contrasts remain hypothetical here.

Which of the following tests is a substantive test that provides evidence in respect of the occurrence assertion?单项选择题

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