$2.$ In performing a search for unrecorded liabilities, the auditor should

a$.$ Set a threshold, usually based on planning materiality, above which all payments will be selected

b$.$ Set a threshold, usually based on planning materiality, below which all payments will be selected

c$.$ Set a threshold, usually based on the size of the accounts payables balance, above which all payments will be selected

d$.$ Set a threshold, usually based on the size of the accounts payables balance, below which all payments will be selected