In the Confirmation of Accounts Payable, Which of the Following

Multiple Choice

In the confirmation of accounts payable, which of the following accounts would be least likely to be selected by the auditor for confirmation?

A) an account with high activity during the year, but a low balance at year end.
B) an account with a vendor who sends a monthly statement.
C) an account with a zero balance.
D) a major vendor used in the prior year, but not in the current year.
E) an account with a debit balance.