Auditor confirmation of accounts payable balances at the balance sheet date may be unnecessary because:

Multiple Choice

• This is a duplication of cutoff tests.

• Accounts payable balances at the balance sheet date may not be paid before the audit is completed.

• Correspondence with the audit clients attorney will reveal all legal action by vendors for nonpayment.

• There is likely to be other reliable external evidence available to support the balances.

  Auditor confirmation of accounts payable balances at the balance sheet date may be unnecessary because:

  Multiple Choice

• This is a duplication of cutoff tests.

• Accounts payable balances at the balance sheet date may not be paid before the audit is completed.

• Correspondence with the audit clients attorney will reveal all legal action by vendors for nonpayment.

• There is likely to be other reliable external evidence available to support the balances.