When Searching for Unrecorded Liabilities at Year-End, the Population Identified

Multiple Choice

When searching for unrecorded liabilities at year-end, the population identified for sampling would be

A) Cash receipts from related parties recorded before year-end.
B) Creditors whose accounts appear on a subsidiary trial balance of accounts payable.
C) Cash disbursements recorded in the period subsequent to year-end.
D) Invoices dated a few days before and after year-end.