Which of the following procedures for detecting unrecorded transactions at the client's December 31 year-end is least likely to result in discovery of an unrecorded year-end account payable?
A) Examination of invoices received after year-end.
B) Examination of vouchers payable entered in the January voucher register.
C) Examination of January receiving reports prepared for goods shipped FOB destination in December to the client.
D) Confirmation of year-end accounts payable.
Correct Answer:
Verified
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