Which of the Following Is Not a Typical Audit Procedure

Multiple Choice

Which of the following is not a typical audit procedure performed as part of the out-of-period liability tests?

A) Examine underlying documentation for cash disbursements made during the last month of the year.
B) Examine underlying documentation for bills not paid several weeks after the year-end.
C) Trace receiving reports issued before year-end to related vendors' invoices.
D) All of the above are correct.