Auditor Confirmation of Accounts Payable Balances at the Balance Sheet

Multiple Choice

Auditor confirmation of accounts payable balances at the balance sheet date may be unnecessary because:

A) This is a duplication of cutoff tests.
B) Accounts payable balances at the balance sheet date may not be paid before the audit is completed.
C) Correspondence with the audit client's attorney will reveal all legal action by vendors for nonpayment.
D) There is likely to be other reliable external evidence available to support the balances.