When using confirmations to provide evidence about the completeness assertion for accounts payable, the appropriate population most likely would be:

Choice "a" is correct. When testing the completeness assertion for accounts payable, the appropriate

population would be a list of vendors with whom the entity has previously done business.

Choice "b" is incorrect. Confirming amounts recorded would test the existence assertion, rather than

completeness.

Choice "c" is incorrect. Checks drawn in the subsequent period represent only a subset of the client's

vendor listing. (It would not include liabilities that have not yet been paid). In obtaining information

about the completeness assertion, the auditor is concerned with determining whether liabilities exist

which are not reflected in the client's financial statements.

Choice "d" is incorrect. The invoices filed in the entity's open invoice file would provide only a subset

of the client's vendor listing. (It would not include liabilities for which the invoice had not yet been

received.)

In obtaining information about the completeness assertion, the auditor is concerned with

determining whether liabilities exist which are not reflected in the client's financial statements.