The search for unrecorded liabilities consists of procedures designed specifically to detect _______.

		A. significant unrecorded obligations at the balance sheet date (or as of an interim date)
		B. insignificant unrecorded obligations at the balance sheet date (or as of an interim date)
		C. significant unrecorded obligations at the income statement date (or as of an interim date)
		D. significant recorded obligations at the balance sheet date (or as of an interim date)