| http://www.w3.org/ns/prov#value | - that the client has obligations to pay the recorded accounts payable, (d) determine the appropriate valuation of accounts payable, and (e) determine that the presentation and disclosure of accounts payable and purchases are appropriate.In auditing accounts payable and other liabilities, it is important for the auditors to remember that an understatement of liabilities will exaggerate the financia
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