An Auditor Would Search for Unrecorded Liabilities By

Multiple Choice

An auditor would search for unrecorded liabilities by:

A) examining paid invoices for inclusion in the proper accounting period.
B) examining bank statements for outstanding checks written to vendors.
C) examining the cash disbursements journal for the period subsequent to year-end but prior to issuance of the financial statements for payments made but not properly recorded as a liability in the correct period.
D) All of the above.