Listed below are types of errors and fraud that might occur in financial statements and audit procedures. Match the error or fraud with the audit procedure that is most likely to detect the error or fraud.

AUDIT PROCEDURES:

a.Reviewing unusual transactions during the year.

b.Comparing subsequent cash payments to the accounts payable trial balance.

c.Comparing subsequent cash payments to the accounts payable trial balance.

d.Reviewing unusual transactions during

e.Reviewing union contracts Error or Fraud Audit Procedure

1. The existence of unrecorded accounts payable.

2. The existence of an unrecorded accrued payable.

3. The existence of a fictitious account payable.

4. An improper cutoff of accounts payable.

5. The existence of related party payables.