Which of the following auditing procedures is best for identifying unrecorded trade creditors?

(a) Investigating creditors recorded just before and after the balance sheet date to determine whether they are supported by goods received notes.

(b) Reviewing cash disbursements recorded subsequent to the balance sheet date to determine whether the related creditors apply to the prior period.

(c) Reconciling suppliers’ statements to the file of goods received notes to identify items received just prior to the balance sheet date.

(d) Examining unusual relationships between monthly creditor balances and recorded cash payments.

Choose the best answer.