Which of the following audit procedure is best for identifying unrecorded trade accounts payable?

Which of the following audit procedures is best for identifying unrecorded trade accounts payable?

Examination of unusual relationships between monthly accounts payable balances and recorded cash payments.
Reconciliation of vendors\' statements to the file of receiving reports to identify items received just prior to the balance sheet date.
Investigation of payables recorded just prior to and just subsequent to the balance sheet date to determine whether they are supported by receiving reports.
Review of cash disbursements recorded subsequent to the balance sheet date to determine whether the related payables apply to the prior period.

82.Which of the following audit procedures is best for identifyingunrecorded trade accounts payable?A.Reconciling vendor's statements to the file of receiving reports toidentify items received just prior to the balance sheet date.B.Examining unusual relationships between monthly accounts payablebalances and recorded cash payments.C.Investigating payables recorded just prior to and just subsequent to thebalance sheet date to determine whether they are supported by receivingreports.D.Reviewing cash disbursements recorded subsequent to the balancesheet date to determine whether the related payables applied to prior period.The auditor's search for unrecorded includes the following audit procedures.•Examining cash disbursements made subsequent to the balance sheetdate and comparing them with recorded account payables as at year-end.•Sending confirmation to vendors, including those having zero balances.•Reconciling balances with vendor's documentation.

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