STIOwner Question Completion Status: 1 2 3 4 5 6 7 00 9 10 11 12 13 14 15 16 17 18 19 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 59 60 61 62 63 64 65 66 67 68 69 70 A Moving to the next question prevents changes to this answer. Question 3 Which of the following procedures is least likely to be performed before the balance sheet date? OA Testing of internal controls over cash. B. Confirmation of receivables. c Search for unrecorded liabilities. D. Observation of inventory. Moving to the next question prevents changes to this answer. 16 ty MacBook Pro # % & 3 4 6 7 8 9 L