Which of the Following Audit Procedures Is Best for Identifying

question 434

Multiple Choice

Which of the following audit procedures is best for identifying unrecorded trade accounts payable?

• A) Examining unusual relationships between monthly accounts payable balances and recorded cash payments.
• B) Reconciling vendors' statements to the file of receiving reports to identify items received just prior to the balance sheet date.
• C) Reviewing cash disbursements recorded subsequent to the balance sheet date to determine whether the related payables apply to the prior period.
• D) Investigating payables recorded just prior to and just subsequent to the balance sheet date to determine whether they are supported by receiving reports.

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Definitions:

Chromosome

A molecule made of DNA and proteins carrying genetic information in the form of genes.

Prenatal Development

Prenatal Development involves the process of growth and development within the womb, from the formation of an embryo to the development of a fetusu until birth.

Mechanical Interference

Disruption or alteration of a process or function due to the physical interaction between mechanical components.

Uterine Wall

The muscular wall of the uterus, consisting of three layers, which stretches during pregnancy and contracts during labor.