When Searching for Unrecorded Liabilities at Year-End, the Population Identified

question 67

Multiple Choice

When searching for unrecorded liabilities at year-end, the population identified for sampling would be:

• A)cash receipts from related parties recorded before year-end.
• B)creditors whose accounts appear on a subsidiary trial balance of accounts payable.
• C)cash disbursements recorded in the period subsequent to year-end.
• D)invoices dated a few days before and after year-end.

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Definitions:

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