Account payable Accrual- Abdul assigned a senior with operience the retail area to auditaccounts payable. pooristeraal controls, Abdul & El-Bmir selected a sample of 50 for combrmation of the several thousand vendors who did Nefret. were receire of reconciled to Nefret's These touts indicated an liabdar approximately $290,000 when projected to the population of accounta payab However, the that s president made who had received confirmation cequests from AbdulacEl-Ecair and told them how to respond to the request & El-Emir also a purchase cutoff test by aoco payable invoices received for nine year-end The purpose of was to identify invoices received after year-end chat should have been recorded E accounts payable. Thirty p of the sample sis0,000) was found to ercent prior year, indicating a potential unrecorded liability of approximately The audit firm and eventually payable by $260,000. deficiencies