1. The following relates to the search for unrecorded liabilities except

   		analytical review of expense and other purchase accounts
   		vouching the AP balances to invoices
   		examining contracts or commitments entered into with suppliers
   		review of purchases and the payments in the subsequent period

1. Which of the following describes the correct relationship:

   		high audit risk, low reliance on substantive testing, low evidence persuasiveness
   		low audit risk, high reliance on substantive testing, low evidence persuasiveness
   		high audit risk, high reliance on substantive testing, high evidence persuasiveness
   		low audit risk, low reliance on substantive testing, high evidence persuasiveness