Each deferral adjustment involves O 1.One asset and one revenue account O 2. One asset and one liability account O 3. One expense and one liability account 4. One expense and one asset account When a company states that the merchandise orders are to be recorded on purchase order for deg sonder the controles referred to as restrict access 2tion of duties Lindependent verification document procedures 5.eth responsibility When the company uses pre-numbered checks, it is doing so under the principle of control activities referred to as: 1.establish responsibility 2. document procedures. 3. independent verification. 4. segregation of duties. 5. restrict access