An examination of the balance in the accounts payable account is ordinarily not designed to

An examination of the balance in the accounts payable account is ordinarily not designed to 



A. Determine that the amounts represent obligations of the company.

B. Verify that accounts payable were properly authorized.

C. Ascertain the reasonableness of recorded liabilities.

D. Determine that all existing liabilities at the balance sheet date have been recorded.


Answer: Verify that accounts payable were properly authorized


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