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The Analytical Procedure That Requires the Auditor to 'Review the List

Question 133

Multiple Choice

The analytical procedure that requires the auditor to 'review the list of accounts payable for unusual or non- vendor payables' would have the best chance of discovering which possible error?


A) Misstatement of accounts payable and expenses
B) Invalid accounts or misstatements
C) Classification error for non- trade liabilities
D) Unrecorded accounts or misstatements

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