Which of the following procedures would help an auditor test for overstatements of accounts payable at the balance sheet date?

a. Trace entries in the cash disbursements records to items in the accounts payable trial balance.

b. Agree items in the file of unmatched receiving reports to the accounts payable trial balance.

c. Trace items in the accounts payable trial balance to documentation contained in canceled voucher packages.

d. Coordinate cutoff tests performed for receiving and for shipping.

Choose the correct answer.