Accounts payable accrual abdul & El-emir assigned a senior with experience in the retail area to audit 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.there 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 thod them how to respond to the request.