The Analytical Procedure That Requires the Auditor to Review the List

Multiple Choice

The analytical procedure that requires the auditor to review the list of accounts payable for unusual or non-vendor payables would have the best chance of discovering which possible error?

A) classification error for non-trade liabilities
B) invalid accounts or misstatements
C) unrecorded accounts or misstatements
D) misstatement of accounts payable and expenses