Why Would a Forensic Accountant Want to Investigate All Vendors

Why would a forensic accountant want to investigate all vendors listed for a business during a bankruptcy investigation?

A) To ensure that they are not owed any money by the debtor.
B) To ensure that they are actually real vendors and not just fronts for hiding assets.
C) To see if they want to recover any assets such as inventory that the business may have on hand prior to bankruptcy disposition.
D) All of the above.