Accounts Payable Accrual-Abdul & El-Emir assigned a senior with experience in the retail area to aีudit accounts payable. Although Nefret had poor internal controls, Abdul & El-Emir selected a sample of 50 for confirmation of the several thousand vendors who did business with Nefret. Twenty-seven responses were received and 21 were reconciled to Nefret’s records. These tests indicated an unrecorded liability of approximately $290,000 when projected to the population of accounts payable. However, the investigation disclosed that Nefret’s president made telephone calls to some suppliers who had received confirmation requests from Abdul & El-Emir and told them how to respond to the request.