An hutitor compares information on canceled checks with information contained in the cash disbursements journal, paying particular attention to the amount for which the check was issued and recorded. The objective of this test is to determine that: Mutiole Chaice recoeded cash dsbursement transoctions are properly buthorized. proper cmh burchwe dicounts have been recorded: isif distouifsements are for gaods and services actusly recelved. no discrepancies emet between the diata on the checks and twe baca in the jount