An audit plan for accounts payable would not include which of the following procedures?
A)Obtaining a trial balance of recorded accounts payable
B)Sending confirmation to accounts with zero balances
C)Reviewing cash receipts for the period after year-end.
D)Obtaining written client representations about related-party payables and pledges of assets as collateral for liabilities

Question

Quizplus · Accepted Answer

Reviewing cash receipts for the period after year-end is not a relevant procedure for an audit plan of accounts payable. The other three options are important procedures for verifying and validating accounts payable balances.

An Audit Plan for Accounts Payable Would Not Include Which