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Which of the following tests is likely to provide the most relevant evidence of completeness of trade payables? A. Reviewing the outstanding purchase orders file at the year-end for items not appearing in the payables ledger accounts. B. Comparing suppliers' statements to outstanding balances at the year-end date. C. Reviewing the after-date payments to confirm that payables balances were paid in the subsequent events period. D. Reviewing the ledger accounts at year-end to ensure that each balance is represented by individual invoiced amounts. |