2. An auditor traced a sample of purchase orders and the related receiving reports to the purchases journal. The purpose of this substantive audit procedure most likely was to satisfy which assertion a. completeness b. existence c. valuation d. rights/obligations 3. The source document used for recording the purchase of a good or service is a. the voucher package b. the purchase order c. the receiving report d. the bill of lading 4. What document would auditors look at to determine whether recorded purchase transactions actually occurred? a. Purchase requisitions b. Accounts payable entries c. Receiving reports d. Purchase orders 5. Which of the following would not be included in the supporting documents for a voucher? a. Purchase order b. Vendor invoice c. Receiving report d. Blank check