All audits have critical path, but auditors seldom recognize it as such without the aid of network analysis. In the auditing of liabilities, the following activities and estimated times have been identified: 0-1 Obtain schedule of liabilities 2 1-2 Mall confirmations 12 2-6 Process confirmations 39 6-7 Investigate debit balances 5 1-3 Vouch selected liabilities 64