.1. The search for unrecorded liabilities is
A)a test of controls focused on authorization of accounts payable
B)a substantive test focused on existence of accounts payable.
C)a substantive test focused on completeness of accounts payable.
D)a test of controls focused on presentation of accounts payable
2. Which of the following is not part of the completion phase of the audit?
A)Communication with the audit committee on issues identified during the audit
B)Communication with attorneys on litigation matters
C)Communication with the bank to understand an issue in a cash account
D)Communication with management regarding the budget for the next fiscal year to support a going concern assessment
