Which of the following audit procedures is best for identifying unrecorded trade accounts payable?

a. Reviewing cash disbursements recorded subsequent to the balance sheet date to determine whether the related payables apply to the prior period.

b. Investigating payables recorded just prior to and just subsequent to the balance sheet date to determine whether they are supported by receiving reports.

c. Examining unusual relationships between monthly accounts payable balances and recorded cash payments.

d. Reconciling vendors' statements to the file of receiving reports to identify items received just prior to the balance sheet date.