AICPA CPA-Auditing Exam - Topic 2 Question 118 Discussion

Actual exam question for AICPA's CPA-Auditing exam

Question #: 118
Topic #: 2

For effective internal accounting control, the accounts payable department should compare the information on each vendor's invoice with the:

AReceiving report and the purchase order.

BReceiving report and the voucher.

CVendor's packing slip and the purchase order.

DVendor's packing slip and the voucher.

Show Suggested Answer

Suggested Answer: A

Choice 'a' is correct. For effective internal accounting control, the accounts payable department should compare the information on each vendor's invoice with the receiving report and the purchase order to assure that goods were received and that the purchase was properly authorized.

Choices 'b', 'c', and 'd' are incorrect. Vendor packing slips and internally generated vouchers do not provide assurance that goods were received and that the purchase was properly authorized.

by Amber at Nov 02, 2025, 08:48 AM

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Vicky

10 hours ago

I think A is the best choice. It ensures everything matches up.

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Joana

6 days ago

C) seems a bit off, doesn’t it?

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Julio

11 days ago

I think B) is also a valid option, though.

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Avery

16 days ago

Wait, are we sure about that? What if the packing slip has errors?

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Virgie

21 days ago

A) Receiving report and the purchase order is the way to go.

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Flo

26 days ago

Haha, who even uses packing slips anymore? Just compare the invoice to the purchase order and call it a day!

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Lynsey

1 month ago

D) Vendor's packing slip and the voucher? That's just asking for trouble! You need the receiving report to verify the actual goods.

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Leontine

1 month ago

C) Vendor's packing slip and the purchase order is not the best choice, as the packing slip may not match the actual items received.

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Sharan

1 month ago

B) Receiving report and the voucher is a good option too, as the voucher contains the approved purchase information.

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Lashaunda

2 months ago

I’m leaning towards option A because it seems like the most logical combination for internal controls, but I could be wrong.

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Meghan

2 months ago

I feel like the voucher is important too, but I can't remember if it's the right choice here.

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Izetta

2 months ago

I think we practiced a similar question, and I recall that the receiving report and purchase order are key for matching invoices.

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Nancey

2 months ago

A) Receiving report and the purchase order is the correct answer. This ensures that the invoice matches the goods received and the order placed.

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Merrilee

3 months ago

Totally agree, that’s standard practice!

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Stephen

3 months ago

I remember studying that the accounts payable department needs to verify invoices, but I'm not entirely sure which documents to compare them with.

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Leah

3 months ago

I'm leaning towards C - the vendor's packing slip and the purchase order. That seems like it would provide a good cross-check of the order details.

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Shannon

4 months ago

I'm pretty confident that the answer is A. Comparing the invoice to the receiving report and purchase order is a standard internal control procedure to ensure accuracy.

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Blythe

4 months ago

Okay, let me think this through. The accounts payable department needs to make sure the invoice matches the other documentation, so I'm going to go with B - the receiving report and the voucher.

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