B is corrent because commissions are directly related to sales in verifying accrued commission payable; the auditor seeks to determine that both are recorded in the proper period.
A is incorrect because contingent liabilities generally have little to do with commissions; in most cases, the liability exists when the sale occurs.
C is incorrect because the overall general nature of the post balance sheet review makes discovery difficult, although certainly possible.
D is incorrect because the examination trade accounts payable will be of assistance in verifying accrued commissions only in those cases in which there are classification errors.
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