As Part of the Conduct of a Review Engagement,which of the Following

As part of the conduct of a review engagement,which of the following procedures would be appropriate for assessing the ending value of accounts payable?

A) sending zero-balance confirmations to frequently used suppliers
B) use of negative confirmations to suppliers with material balances
C) comparison of the accounts payable balances by supplier to the prior year
D) examination of invoices received after the year-end to ensure that they were recorded in the proper period