Which of the following describes how the auditor tests for the accuracy, valuation, and allocation of liabilities? Select answer from the options below auditor searches for evidence to verify that liabilities have been recorded at appropriate amounts and allocated to correct general ledger accounts auditor searches for evidence to verify that liabilities represent commitments of the entity auditor searches for evidence to verify that liability items included in the account balances that appear in the financial statements are real auditor searches for liabilities and ensures that they have been recorded