The purpose of the audit procedure to “examine underlying documentation for subsequent cash disbursements” is to:
a. uncover liabilities on the balance sheet which should not have been recorded until a subsequent period.b. find the documentation relating to a cash disbursement.
c. uncover payments made in a subsequent accounting period for liabilities that existed at the balance sheet date.
d. uncover cash disbursements recorded in a subsequent accounting period which should be recorded in this period.