登录之后可查看解析

B is corrent because reading the minutes of board of directors’ meetings may reveal contingent liabilities such as litigation facing the firm, or other possible losses.
A is incorrect because analytical procedures applied to accounts payable are likely to address the existence and/or completeness of accounts payable.
C is incorrect because confirming details of outstanding purchase orders more directly addresses actual liabilities than contingent liabilities.
D is incorrect because tests of controls applied to cash disbursement activities address controls over the disbursements function, not contingent liabilities.