Which of the Following Procedures Is an Auditor Most Likely

question 43

Multiple Choice

Which of the following procedures is an auditor most likely to perform in searching for unrecorded payables?

• A)Reconcile receiving reports with related cash payments made just prior to year-end.
• B)Compare the ratio of accounts payable to purchases with the prior year's ratio.
• C)Vouch a sample of creditor balances to supporting invoices,receiving reports,and purchase orders.
• D)Compare cash payments occurring after the balance sheet date with the accounts payable trial balance.