Auditors May Choose Not to Confirm Accounts Payable Because

Multiple Choice

Auditors may choose not to confirm accounts payable because:

A) Confirmation obtains evidence identical to that obtained by cutoff tests.
B) Other reliable external evidence to support the balances is likely to be available.
C) A reading of the corporate minutes reveals that confirmation is unnecessary.
D) The balances due will have changed between the year-end and the date of confirmation.