Final answer:
Tracing a sample of vouchers to the purchases journal is not a test of control for the occurrence assertion for purchases; it's related to the completeness assertion. The other options listed are relevant tests of control for verifying that purchases have occurred and are authorized.
Step-by-step explanation:
The question is asking which activity is not a test of control for the occurrence assertion for purchases. The occurrence assertion concerns whether the transactions recorded have actually occurred and pertain to the entity.
The tests of controls for occurrence generally involve ensuring that there is a proper authorization for transactions, that the transactions are accurately recorded, and that there is proper documentation matching the transactions—such as purchase orders, receiving reports, and invoices.
- Evaluating proper segregation of duties is a test of control to prevent a single individual from having control over all aspects of a financial transaction, which helps prevent errors and fraud.
- Testing a sample of vouchers for an authorized purchase order and testing a sample of vouchers for matching receiving reports are both controls that help ensure that purchases actually occurred and were properly authorized and received.
- Tracing a sample of vouchers to purchases journal is more related to the completeness assertion, verifying that all vouchers and their details have been recorded in the purchases journal. This is not a test of control for the occurrence assertion, which focuses on whether the recorded transactions have occurred and pertain to the entity.
Therefore, option 4, tracing a sample of vouchers to the purchases journal, is the activity that is not a test of control for the occurrence assertion for purchases.