[Anonymous]

Page A4-33 in Becker book under Receiving Department, Sample Test of Control Procedure:

“Trace a sample of receving reports (selection made from prenumbered documents) to PO, Requisition invoice & entry in the purchase journal and A/P master file (completeness)”

This sounds like vouch backwards because a receiving report is created from a PO & Requisition invoice.

[jelly]

Consider it relative to the purchase journals:

Source doc

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tracing for completeness

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> Journals / ledgers

Source doc <

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vouching for validity

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Journals / ledgers

Couldn't pass again!

[rknight21]

well explained

[Herbieherb]

No the receiving report is made when the goods arrive, its not made after a po is made… so its kinda acting like the source document in this case. Review your flow charts again 🙂

NEW YORK- DONE

[Anonymous]

Well, you trace for Completeness. You vouch for EXISTENCE. In your example, you're checking the receiving reports (the source documents) and TRACING it to the books to see if it's COMPLETE. When vouching, you starts with the books and go backwards to the source documents.

[Author]

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