Deal of The Day! Hurry Up, Grab the Special Discount - Save 25% - Ends In 00:00:00 Coupon code: SAVE25

- Free Preparation Discussions

AICPA CPA-Auditing Exam - Topic 2 Question 118 Discussion

Actual exam question for AICPA's CPA-Auditing exam

Question #: 118
Topic #: 2

[All CPA-Auditing Questions]

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

Limited Time Offer

25%

Off

Get Premium CPA-Auditing Questions as Interactive Web-Based Practice Test or PDF

Contribute your Thoughts:

Submit Cancel

Cheryll

4 months ago

C is tempting, but it misses the voucher part. A is definitely stronger.

upvoted 0 times

...

Ruthann

4 months ago

B could work too, but it’s not as comprehensive as A.

upvoted 0 times

...

Leonida

4 months ago

I agree, A makes sense. We need to verify all three documents.

upvoted 0 times

...

Vicky

5 months ago

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

upvoted 0 times

...

Joana

5 months ago

C) seems a bit off, doesn’t it?

upvoted 0 times

...

Julio

5 months ago

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

upvoted 0 times

...

Avery

5 months ago

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

upvoted 0 times

...

Virgie

5 months ago

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

upvoted 0 times

...

Flo

5 months ago

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

upvoted 0 times

...

Lynsey

6 months 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.

upvoted 0 times

...

Leontine

6 months 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.

upvoted 0 times

...

Sharan

6 months ago

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

upvoted 0 times

...

Lashaunda

6 months ago

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

upvoted 0 times

...

Meghan

6 months ago

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

upvoted 0 times

...

Izetta

6 months ago

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

upvoted 0 times

...

Nancey

7 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.

upvoted 0 times

...

Merrilee

7 months ago

Totally agree, that’s standard practice!

upvoted 0 times

...

Stephen

8 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.

upvoted 0 times

...

Leah

8 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.

upvoted 0 times

...

Shannon

8 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.

upvoted 0 times

...

Blythe

8 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.

upvoted 0 times

...

Dierdre

8 months ago

Hmm, I'm a bit confused on this one. I'm not sure if I should be looking at the packing slip or the voucher. The question is a bit tricky.

upvoted 0 times

...

Dacia

9 months ago

I think the answer is A - the receiving report and the purchase order. That seems like the most comprehensive way to verify the invoice details.

upvoted 0 times

Felton

3 months ago

Yes, it ensures everything matches up.

upvoted 0 times

...

Anna

3 months ago

A is the best choice for accuracy.

upvoted 0 times

...

Gearldine

7 months ago

Definitely! It covers all bases.

upvoted 0 times

...

Billye

7 months ago

I agree, A makes the most sense.

upvoted 0 times

...

Venita

7 months ago

A is the way to go for internal controls!

upvoted 0 times

...

...