Which of the following procedures relating to the examination of accounts payable could the auditor delegate entirely to the entity's employees?
A) Test footings in the accounts payable ledger.
B) Reconcile unpaid invoices to vendors' statements.
C) Prepare a schedule of accounts payable.
D) Mail confirmations for selected account balances.

Question

Quizplus · Accepted Answer

Employees can prepare schedules of accounts payable, while auditors should perform procedures that require professional judgement and independence, such as testing footings and reconciling unpaid invoices. Mailing confirmations for selected account balances is also a task that should be completed by the auditor as it requires independence and objectivity.

Which of the Following Procedures Relating to the Examination of Accounts