【单选题】Which of the following audit procedures is best for identifying unrecorded trade accounts payable?
A.
Examining unusual relationships between monthly accounts payable balances and recorded cash payments.
B.
Reconciling vendors’ statements to the file of receiving reports to identify items received just prior to the balance sheet date.
C.
Reviewing cash disbursements recorded subsequent to the balance sheet date to determine whether the related payables apply to the prior period.
D.
Investigating payables recorded just prior to and just subsequent to the balance sheet date to determine whether they are supported by receiving reports.
【简答题】Passage3 Questions are based on the following passage Prometheus is one of the Titans; He was very kind toward humans. At the beginning of human history, they had no fire, and they had to eat everyth...