The senior staff of RedRoof External auditors are discussing the upcoming audit of Freon Enterprises Inc., a distributor of gasoline and

liquid petroleum products through the Northeastern United States. An issue of contention has arisen with respect to what type of

audit evidence would be most reliable, as during the previous year's audit, an inexperienced audit junior inadvertently gathered

information which ultimately provided to be unreliable in supporting some assertions related to accounts payable. In order to ensure

that the information gathered in this year's audit is as reliable as possible, the auditors will:

A$)$ request that all information is gathered by the internal audit function, to whom authority for auditing selected accounts

payable balances will be delegated. The internal auditors increased familiarity with the client and associated payables will

strengthen the reliability of audit evidence.

B$)$ select a sample of outstanding accounts payable balances and attempt to trace these balances back to the revenue

transactions that preceded them, as well as conducting procedures to confirm the effectiveness of the client$$s internal

controls over accounts payable.

C$)$ attempt to confirm the authenticity of all outstanding accounts payable balances by requesting written assurances from

senior management that all outstanding accounts payable are listed in the liabilities section of the balance sheet, and

confirm that the client has the appropriate controls in place to ensure no accounts payable have inadvertently not been

included.

D$)$ select a sample of accounts payable and attempt to independently and externally verify and corroborate outstanding

balances, as well as documenting procedures conducted to verify the effectiveness of the client$$s internal controls over

accounts payable.