Which of the Following Is the Best Audit Procedure for Determining

Multiple Choice

Which of the following is the best audit procedure for determining the existence of unrecorded liabilities?

A) Examine confirmation requests returned by creditors whose accounts are on a subsidiary trial balance of accounts payable.
B) Examine a sample of cash disbursements in the period subsequent to year-end.
C) Examine a sample of invoices a few days prior to and subsequent to year-end to ascertain whether they have been properly recorded.
D) Examine unusual relationships between monthly accounts payable and recorded purchases.