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4An auditor performs a search for unrecorded liabilities to ascertain that all payables have been...

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Accounting

4An auditor performs a search for unrecorded liabilities to ascertain that all payables have been recorded in the proper period. The search may be performed in each of the following areas except:A. Unmatched invoices and unbilled receiving reports.B. Significant payments subsequent to the end of the period.C. Significant payments prior to the end of the period.D. Unbilled professional fees at the end of the period.

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