All of the following are procedures for identifying unrecorded liabilities except: a. examination of the subsequent periods

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All of the following are procedures for identifying unrecorded liabilities except:

a. examination of the subsequent period’s purchase and payment transactions.

b. analytical procedures for expense and liability balances.

c. examination of contractual commitments.

d. confirmation of accounts payable balance to invoices.

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Auditing A Practical Approach

ISBN: 9781119709497

4th Canadian Edition

Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren

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