Which of the following is a control procedure that is usually applied to accounts payable?

a		Periodic confirmation of accounts payable.
b		Periodic aging of accounts payable.
c		Mailing statements to vendors detailing their account.
d		Matching invoices with receiving documents before disbursements are authorized.

An auditor of financial statements believes that there is substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time. In evaluating the entity's plans for dealing with the adverse effects of future conditions and events, the auditor most likely would consider, as a mitigating factor, the entity's plans to:

	a	Repurchase the entity's stock at a price below its book value.
	b	Accelerate the due date of an existing mortgage.
	c	Refinance debt to lower loan payments.
	d	Issue stock options to key executives.