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The primary audit procedure in the search for unrecorded accounts payable is Selecting cash disbursement in the subsequent period and vouching to supporting documents Testing

The primary audit procedure in the search for unrecorded accounts payable is

  • Selecting cash disbursement in the subsequent period and vouching to supporting documents
  • Testing the cutoff of purchase transactions and cash disbursements
  • Inquiry of the heads of purchasing and the receiving dock
  • Confirming accounts payable with vendors with a high volume of transactions during the period

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