The audit procedures applied to accrued liabilities differ from those applied to accounts payable because

a. Accrued liabilities balances are less material than accounts payable balances.

b. Evidence supporting accrued liabilities is nonexistent, whereas evidence supporting accounts payable is readily available.

c. Accrued liabilities usually pertain to services of a continuing nature, whereas accounts payable are the result of completed transactions.

d. Accrued liabilities at year-end will become accounts payable during the following year.