When Using Confirmations to Provide Evidence About the Completeness Assertion

Multiple Choice

When using confirmations to provide evidence about the completeness assertion for accounts payable, the appropriate population most likely would be

A) Vendors with whom the entity has previously done business.
B) Amounts recorded in the accounts payable subsidiary ledger.
C) Payees of cheques drawn in the month after the year end.
D) Invoices filed in the company's open invoice file.