Jelaskan kesimpulan/pengertian Anda sehubungan dengan Audit atas account payable/hutang dalam penjelasan berikut ini : In terms of accounts payable and related expense accounts, the auditor is most concerned with completeness of recording because management may have incentives to not completely record transactions relating to these accounts. In addition to evaluating controls and conducting analytical procedures, the auditor will conduct substantive tests of accounts payable, such as confirmations and subsequent cash payments, to provide evidence on whether accounts payable and other related expenses have been completely recorded. Other related expenses such as legal expense and travel and entertainment expense are important because, while likely not as material as inventory, cost of goods sold, or accounts payable, these accounts may be a possible indicator of litigation or may contain questionable or non-business-related expenditures.