AUDIT PROCEDURES 4. Obtain list of cash disbursements after year-end A to perform search for unrecorded liabilities and C tests of year-end payables balances: determine scope of testing; b. select items for testing; C. trace amounts representing accounts payable at year-end to listing of accounts payable; d. evaluate and summarize any payments representing potential omissions or misstatements of year-end accounts; e. evaluate acceptability of the population. PROCEDURES