Which of the Following Is a Substantive Procedure That an Auditor

Multiple Choice

Which of the following is a substantive procedure that an auditor most likely would perform to verify the existence of recorded accounts payable?

A) Investigating the open purchase order file to ascertain that prenumbered purchase orders are used and accounted for.
B) Receiving the entity's mail, unopened, for a reasonable period of time after the year-end to search for unrecorded vendor's invoices.
C) Vouching selected entries in the accounts payable subsidiary ledger to purchase orders and receiving reports.
D) Confirming accounts payable balances with known suppliers who have zero balances.