12.4 When planning the audit of the purchases cycle, which of the following internal controls should the auditor test in order to ensure that liabilities are not understated?
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1 .12.3 Which of the following procedures is considered a test of controls?
A Reviewing cash payments after the year end for unrecorded liabilities B Evaluating whether a liability was recorded at the proper amount C Interviewing and observing appropriate personnel to determine segregation of duties
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A Inquiry and inspection of records B Confirmation and reperformance C Analytical procedures and reperformance D Observation and inspection of records
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