choice may be used once, more than once, or not at all. - In Column A, indicate the audit procedure that was most likely used to detect the misstatement. - In Column B, select the internal control that most likely could prevent or detect this type of misstatement. Column A Column B Misstatement Audit procedure used to detect misstatement Internal control that could prevent or detect misstatement in the future 1. An accounts payable clerk misplaces year-end invoices for materials that were received on December 21, Year 2. Some liabilities were not recorded. 2. The company tends to be careless in recording payables in the correct period. 3. The same person approves pay requests and prepares checks. 4. The company's receiving department misplaces receiving reports for purchases of materials at year end. Some liabilities were not recorded