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Item $1$

An audit team was testing source documents in the purchasing cycle and identified the following circumstances. Which of the following would be the most indicative of source document fraud?

Multiple Choice

The same invoice date appears on different invoices from the same vendor.

The same item code appears on different invoices from the same vendor.

The same invoice number appears on different invoices from the same vendor.

The same purchase order number appears on two invoices from the same vendor.

Required:

For each of the following substantive procedures, $(1)$ cite one assertion most closely related to the evidence the procedure will produce $($the primary assertion$)$ and $(2)$ when appropriate, cite one or more other assertions that also are related to the evidence the procedure will produce$$the secondary assertion$($s$).$