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B is corrent because examining vendor statements for amounts not reported as purchases is likely to reveal purchases that should have been recorded to increase accounts payable but were not. That is, the vendor may show a different balance due, leading the auditor to discover the accounts payable misstatement.
A is incorrect because while examining the reported returns themselves may reveal misstatements of payables, it is likely to be a less effective technique than examining vendor statements.
C is incorrect because customer returns relate to accounts receivable, not accounts payable.
D is incorrect because bank transfers recorded as cash received from customers relates to accounts receivable, not accounts payable.