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. Replies may be used more than once. Error or Fraud Audit Procedure 1. The existence of unrecorded accounts payable. Reviewing unusual transactions during the year. 2. The existence of an unrecorded accrued payable not due for payment for several months. 3. The existence of a fictitious account payable in an audit in which accounts payable are not confirmed. 4. A purchase was recorded after year-end which should have been recorded prior to year-end and payment of it has not yet occurred. 5. The existence of related party payables. 6. A purchase was recorded before year-end which should have been recorded after year-end and payment of it has not yet occurred. 7. A payment was made prior to year-end for goods received but not ordered. 8. After year-end a payment was made for the amount on the purchase order, an amount higher than the billed amount. 9. Shortly prior to year-end, an employee stole goods received from a vendor before a receiving report had been prepared; payment for the goods was made prior to year-end. 10. Prior to year-end a bookkeeper, ordered goods, but had them delivered to her home. The company paid for these goods after year-end.