Auditors primarily emphasize the understatement of liabilities in the audit of Accounts payable because they are concerned about potential legal liability.

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Auditors are concerned about potential legal liability if liabilities are understated, especially when it comes to accounts payable. This is because such liabilities can impact financial statements and affect stakeholders' decisions. Therefore, auditors primarily emphasize the understatement of liabilities in the audit of Accounts payable to ensure that financial statements are presented fairly and accurately.

Auditors Primarily Emphasize the Understatement of Liabilities in the Audit