To improve the current financial position as stated in the year-end balance sheet, a great many checks were written to vendors and entered in the check register about December 27. This action reduced accounts payable to a small amount. The checks, however, were not mailed to the payees but held in the treasurer's desk until the following month. 

1. Would this situation be of concern to the auditor? Briefly explain. 

2. How might the auditor discover this situation?