試題詳解

9. In searching for unrecorded liabilities, an auditor most likely would examine the
(A) Cutoff bank statement for deposits recorded in the books, but not by the bank.
(B) Details of accounts receivable confirmations that are classified as "exceptions".
(C) Files of purchase requisitions for items ordered just before the year end.
(D) Receiving reports for items received before year end, but not yet recorded.