Which of the Following Is the Best Audit Procedure for Determining

question 4

Multiple Choice

Which of the following is the best audit procedure for determining the completeness of the accrued liabilities listing?

• A)Examine unusual relationships between monthly accounts payable balances and recorded purchases.
• B)Examine confirmation requests returned by creditors whose accounts appear on a subsidiary trial balance of accounts payable.
• C)Examine a sample of cash disbursements in the period subsequent to year-end.
• D)Examine a sample of invoices a few days prior to and subsequent to year-end to ascertain whether they have been properly recorded.

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Definitions:

Bacterial Infections

Diseases caused by bacteria, microorganisms that can lead to various illnesses ranging from minor skin infections to more severe conditions like pneumonia or meningitis.

Hemoglobin

A protein in red blood cells that carries oxygen from the lungs to the rest of the body and returns carbon dioxide from the body to the lungs for exhalation.

Immunoglobulin

A protein produced by the immune system to help fight off infections, also known as antibodies.

Embolus

A blood clot, air bubble, piece of fatty deposit, or other foreign body that has been carried in the bloodstream to lodge in a vessel and cause an embolism.