When There Are Not Numerous Transactions Involving Notes Payable During

Multiple Choice

When there are not numerous transactions involving notes payable during the year, the normal starting point for the audit of notes payable is

A) a schedule of notes payable and accrued interest prepared by the audit team.
B) a schedule of notes payable and accrued interest obtained from the client.
C) a schedule of only those notes with unpaid balances at the end of the year prepared by the client.
D) the notes payable account in the general ledger.