Question: esting the voucher register or the accounts payable ledgers by vouching specific items back through journals to original documents Blank _ _ _ _ _

esting the voucher register or the accounts payable ledgers by vouching specific items back through journals to original documents Blank______.
Multiple choice question.
is considered a substantive procedure
may provide sufficient evidence to assess control risk for the existence assertion as moderate
is necessary to determine the operating effectiveness of certain controls

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