Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 118

When examining whether a company has under recorded accounts payable, each of the following ratios is helpful except:
A) Acid-test ratio.
B) Accounts payable/Purchases.
C) Accounts payable/Cost of goods sold.
D) Unearned revenue/Accounts payable.
E) Current ratio.