50 Aber doining that controls were declive an auditor performed to wostantive procedures on accounts payable by owching for recorded abities. The auctor elected a winnt amount of quantitatively immaterial unrecorded liabi Which additional stemt the mucho lake based on these circumstances? Revist their audit strategy by reviewing their controls testing Conclude that is imited Substitute different transactions for testing Consider recorded liabilities as a Nagmental statement