$1.$ Which of the following procedures would an auditor most likely to perform in searching for unrecorded payables?

A$.$ Reconcile receiving reports with related cash payments made just prior to year$-$end.

B$.$ Compare the ratio of accounts payable to purchases with the prior year$$s ratio.

C$.$ Vouch a sample of creditor balances to supporting invoices, receiving reports, and purchase orders.

D$.$ Compare cash payments occurring after the balance date with the list of creditors at year$-$end.

$2.$ An auditor should not accept a management consulting engagement if:

A$.$ The engagement is with a continuing audit client.

B$.$ The engagement is with a continuing audit client, which is a public company.

C$.$ The engagement would involve making management decisions for an audit client.

D$.$ The engagement would require the review of the work of a component auditor.

$3.$In auditing the balance sheet, most revenue and expense accounts are also audited. Which account are most likely to be audited when auditing Accounts Receivable?

A$.$ Sales and Cost of Goods Sold.

B$.$ Interest and Bad Debt Expense.

C$.$ Sales and Bad Debt Expense.

D$.$ Interest and Cost of Goods Sold.

$4.$ Which of the following situations would reduce inherent risk in relation to purchases?

A$.$ Hedging foreign currency exposure for purchases

B$.$ No material errors were discovered last year in the audit of the purchases cycle

C$.$ Conversion of the purchases accounting system to the latest version of the accounting package

D$.$ The entity has very good controls over its purchases of raw materials.

$5.$ Of the following, which is the least persuasive type of audit evidence?

A$.$ Bank statements obtained from the client.

B$.$ Documents obtained by auditor from third parties directly.

C$.$ Carbon copies of sales invoices inspected by the auditor.

D$.$ Computations made by the auditor.

Please provide me the answers and please provide the explaination for correct answer for my better understanding. Thanks