6 same options (audit procedure) for all 5 questions (error or fraud).

isted below are types of errors and fraud that might occur in financial statements and audit procedures. Match the error or fraud with he audit procedure that is most likely to detect the error or fraud. Replies may be used more than once Error or Fraud Audit Procedure 1. The existence of related party payables. The existence of an unrecorded accrued payable not due for payment for several months. 2. 1. Reviewing receiving reports issued shortly before and after year-end 2. Reviewing union contracts. 3. Reviewing unusual transactions during the year. 3. The existence of unrecorded accounts payable. n a henn winvet sncuid ve ben recorded4. Vouching cash disbursements recorded after year-end. 5The existence of a fictitious account payable in an audit in which accounts A purchase was recorded after year-end which prior to year-end and payment of it has not yet occurred. recorded4. Vouchin 5. Vouching cash disbursements recorded prior to year-end payable are not confirmed. low are types of errors and fraud that might occur in financial statements and audit procedures. Match the error or fraud w he audit procedure that is most likely to detect the error or fraud. Replies may be used more than once Error or Fraud Audit Procedure 1. The existence of related party payables. 2 The existence of an unrecorded accrued payable not due for payment for several months. Reviewing union contracts. Reviewing unusual transactions during the year Vouching cash disbursements recorded after year-end. Vouching cash disbursements recorded prior to year-end. 3. The existence of unrecorded accounts payable. purchase was recorded after year-end which should have been recorded A prior to year-end and payment of it has not yet occurred The existence of a fictitious account payable in an audit in which accounts . Vouching selected accounts on the year-end trial balance of accounts payable payable are not confirmed