sted below are types of errors and fraud that might occur in financil sttements and audit procedures. Match the ertor or fraud with the audte procedure that is most likely to detect the error or fraud Replies may be used more than once Error or Frau Audit Procedure 1 The existence of unrecorded accounts payable. The existence of an unrecorded accrued payable not due for payment for several months 2. a The existence of a fettious account payable in an audt in which accounts 3. payable are not confirmed A purchase was recorded after year end which shouid have been recorded prior to year-end and payment of it has not yet occurred 5. The existence of related party payables A purchase was recorded bfore 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 Afer year-end a payment was made for the amount on the purchase order 8. an amount higher than the billed amount Shortly prior to year-end, an employee stole goods received from a vendor made prior to year-end 9 before a receiving report had been prepared payment for the goods was Prior to year-end a bookkeeper, ordered goods. but had them delivered to her home. The company paid for these g9ods 10 after year-end Confirming year-end payables. Reviewing receiving reports issued shortly before and after year-end. Reviewing union contracts Reviewing unusual transactions during the year Reviewing union contracts. Reviewing unusual transactions during the year Vouching cash disbursements recorded after year-end Vouching cash disbursements recorded prior to year end Vouching selected accounts on the year-end trial balance of accounts payable