You are in the final stages of your examination of the financial statements of your client for the year ended December 31, 20X0, when you were approached by the client's president, who believes there is no point to your examining the 20X1 voucher register and testing data in support of 20X0 entries. He stated that bills pertaining to 20X0 that were received too late to be included in the December voucher register were recorded as of the year end by the corporation by journal entry, the internal auditors made tests after the year end, and he would furnish you with a letter representing that there were no unrecorded liabilities. REQUIRED: (1) Should the independent auditors' test for unrecorded liabilities be affected by the fact that the client made a journal entry to record 20X0 bills that were received late? Provide an explanation for your answer. (2) (3) (4) Should the independent auditors' test for unrecorded liabilities be affected by the fact that a letter is obtained in which a responsible management official represents that to the best of his knowledge all liabilities have been recorded? Provide an explanation for your answer. Should the independent auditors' test for unrecorded liabilities be eliminated or reduced because of the internal audit tests? Provide an explanation for your answer. What sources, in addition to the 20X1 voucher register, should the independent auditors consider to locate possible unrecorded liabilities?