The Purpose of the Audit Procedure to "Examine Underlying Documentation

Multiple Choice

The purpose of the audit procedure to "examine underlying documentation for subsequent cash disbursements" is to

A) uncover liabilities on the balance sheet that should not have been recorded until a subsequent period.
B) find the documentation relating to a cash disbursement.
C) uncover payments made in a subsequent accounting period that represent liabilities at the balance sheet date.
D) uncover cash disbursements recorded in a subsequent accounting period that should be recorded in that period.