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An Audit Plan for Accounts Payable Would Not Include Which

Question 61

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An audit plan for accounts payable would not include which of the following procedures?


A) Obtaining a trial balance of recorded accounts payable
B) Sending confirmation to accounts with zero balances
C) Reviewing cash receipts for the period after year-end.
D) Obtaining written client representations about related-party payables and pledges of assets as collateral for liabilities

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