To Determine If Notes Payable Is Included in the Proper

Multiple Choice

To determine if notes payable is included in the proper period, the auditor should

A) trace the cash received from the issuance to the accounting records.
B) examine duplicate copies of notes to determine whether the notes were dated on or before the balance sheet date.
C) examine duplicate copies of notes for principal and interest rates.
D) trace the individual notes payable to the master file.