Which of the following procedures would an auditor most likely perform in searching for unrecorded payables?

Group of answer choices

A Reconcile receiving reports with related cash payments made just prior to year-end.

B Compare the ratio of accounts payable to purchases with the prior years ratio.

C Vouch a sample of creditor balances to supporting invoices, receiving reports, and purchase orders.

D Compare cash payments occurring after the balance date with the list of creditors at year-end.