Which of the Following Procedures Relating to the Examination of Accounts

Multiple Choice

Which of the following procedures relating to the examination of accounts payable could the auditor delegate entirely to the entity's employees?

A) Test footings in the accounts payable ledger.
B) Reconcile unpaid invoices to vendors' statements.
C) Prepare a schedule/listing of accounts payable.
D) Mail confirmations for selected account balances.