In Order to Efficiently Test the Purchases/accounts Payable Cut-Off, an Auditor

Multiple Choice

In order to efficiently test the purchases/accounts payable cut-off, an auditor will be most likely to:

A) compare cut-off reports with purchase orders.
B) coordinate cut-off tests with physical inventory observation.
C) coordinate mailing of confirmations with cut-off tests.
D) compare vendors' invoices with vendors' statements.