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A is corrent because the search for unrecorded liabilities is performed near the completion of the audit to determine that proper cutoffs have been made and to give the auditor additional information in his/her evaluations of account balances as of the balance sheet date. One of the principal procedures used to accomplish this objective is the examination of a sample of cash disbursements in the period subsequent to year-end. This examination will allow the auditor to see if any cash disbursements are made for liabilities which were unrecorded in the previous year.
B is incorrect because this procedure would be of limited assistance since only a few days would be involved. Thus, this would not be the best audit procedure to use.
C is incorrect because for unrecorded items it is likely that both the purchases account and the accounts payable account will be understated.
D is incorrect because it will only be effective for creditors already recorded in the accounts payable ledger. Since the auditor is attempting to determine the existence of unrecorded liabilities, this would not be the best audit procedure to use.