Problem

An audit plan for accounts payable would not include which of the following procedures?A....

An audit plan for accounts payable would not include which of the following procedures?

A. Obtaining a trial balance of recorded accounts payable.

B. Sending confirmation to accounts with zero balances.

C. Reviewing cash receipts for the period after year-end.

D. Obtaining written client representations about related-party payables and pledges of assets as collateral for liabilities.

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