The risk associated with liabilities is that they are understated. Which of the following are true (select all that apply):

A) Reviewing invoices before and after year end is an effective substantive audit test for ensuring completeness.

B) Discussing pending legal cases with the legal department is an effective method of ensuring completeness for legal liabilities.

C. Using prenumbered receiving reports and accounting for all receiving reports completed during the period is an effective internal control for ensuring completeness.

D. Confirming accounts payable balances with vendors can be used to ensure that the balance is correct and not understated.