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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 purchase ledger accounts. B. Comparing suppliers' statements to outstanding balances at the year end. C. Reviewing the ledger accounts at year end to ensure that each balance is represented by individual invoiced amounts. D. Reviewing the after date payments to confirm that payable balances were paid after the end of the reporting period. |