The audit procedures used to verify accrued liabilities differ from those employed for the verification of accounts payable because: Multiple Choice accrued liabilities usually pertain to services of a continuing nature while accounts payable are the result of completed transactions. accrued liability balances are less material than accounts payable balances evidence supporting accrued liabilities is nonexistent while evidence supporting accounts payable is readily available accrued liabilities at year-end will become accounts payable during the following year