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The audit procedures used to verify accrued liabilities differ from those employed for the verification of accounts payable becausea. Accrued liabilities usually pertain to services of a continuing nature while accounts payable are the result of completed transactionsb. Accrued liability balances are less material than accounts payable balances.c. Evidence supporting accrued liabilities in nonexistence while evidence supporting accounts payable is readily available.d. Accrued liabilities
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