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1.The audit manager has asked you to review the full list of trade payables and select balances on which supplier statement reconciliations will be performed.
Which of the following items should you select for testing?
(1) Suppliers with material balances at the year end
(2) Suppliers which have a high volume of business with Poppy Co
(3) Major suppliers with nil balances at the year end
(4) Major suppliers where the statement agrees to the ledger
A 1 only
B 1, 2 and 3 only
C 2 and 4 only
D 1, 2, 3 and 4
