Which of the Following Procedures Would the Auditor Perform in Testing

Multiple Choice

Which of the following procedures would the auditor perform in testing the completeness assertion for accounts payable?

A) Examine a sample of cash disbursements made after year-end to determine whether the disbursements were for goods acquired in the previous year.
B) Reconcile vendor's statements with the accounts receivable trial balance.
C) Examine production equipment for useful lives.
D) Gather purchase orders immediately previous to and subsequent to year-end.