The search for unrecorded accounts payable relates to the completeness assertion for accounts payable.

Question

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The search for unrecorded accounts payable is a procedure aimed at verifying that all liabilities (accounts payable) that should be recorded in the financial statements are indeed included, thus directly relating to the completeness assertion. This assertion ensures that all transactions and events that should have been recorded are in fact recorded.

The search for Unrecorded Accounts Payable relates to the Completeness