登录之后可查看解析

C is corrent because generally, external evidence is available to the auditor to support the accounts payable balance. If the auditor reviews all cash payments for a sufficient period after the balance sheet date for items pertaining to the period under audit and finds no such payments unrecorded at year-end, the auditor is reasonably assured that accounts payable are not materially understated.
A is incorrect because evidence concerning nonpayment of recorded payables would not provide sufficient evidence concerning the existence of unrecorded accounts payable at the balance sheet date.
B is incorrect because cutoff tests provide evidence not obtained through confirmation.
D is incorrect because it describes an argument in favor of confirming accounts payable.