The test of controls for purchases, cash disbursements, and accounts payable include the following audit procedures. Next to each of the procedures, indicate the related transaction assertion - completeness; occurrence; accuracy, completeness; occurrence; classification; accuracy; existence Test of Controls 1. Select a sample of receiving reports and trace to inventory record posting of additions. 2. Vouch a sample of receiving reports to related purchase orders. 3. Scan a sample of vouchers for missing numbers. 4. Select a sample of open accounts payable and vouch to supporting documents of purchase. 5. Trace debits arising from accounts payable transactions for posting to proper account. Open Sans,sa... 10pt the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac). 3 1 U Paragraph > !!! > !!! hp A > V IX