Accounts payable that exist but are not recorded in the general ledger would make which of the following management assertions incorrect?.

.

Classification

b.

Cutoff

c.

Existence

d.

Completeness

2.

An auditor is performing audit procedures to gather evidence that depreciation expense has been properly recorded. What audit evidence will be most helpful in addressing this?

Recalculation

b.

Observation

c.

Confirmation

d.

Inquiry of client