Which of the Following Procedures Would an Auditor Most Likely

Multiple Choice

Which of the following procedures would an auditor most likely perform in searching for unrecorded liabilities?

A) Trace a sample of accounts payable entries recorded just before year-end to the unmatched receiving report file.
B) Compare a sample of purchase orders issued just after year-end with the year-end accounts payable trial balance.
C) Vouch a sample of cash disbursements recorded just after year-end to receiving reports and vendor invoices.
D) Scan the cash disbursements entries recorded just before year-end for indications of unusual transactions.