The Purpose of the Audit Procedure to 'Examine Underlying Documentation

Multiple Choice

The purpose of the audit procedure to 'examine underlying documentation for subsequent cash payments' is to:

A) uncover payments made in a subsequent accounting period that represent liabilities at the balance sheet date.
B) uncover liabilities on the balance sheet which should not have been recorded until a subsequent period.
C) uncover cash payments recorded in a subsequent accounting period which should be recorded in this period.
D) find the documentation relating to a cash payment.