问题：Which of the following tests is most likely to detect an unrecorded liability?
A. Checking from purchase orders to suppliers' invoices.
B. Checking from goods received notes to suppliers' invoices.
C. Checking the existence of a valid purchase order for all goods received.
D. Checking from suppliers' invoices to goods received notes.
答案：The correct answer is: Checking from goods received notes to suppliers' invoices.
解析：Directional testing - In order to check for completeness of payables it is necessary to test from the GRN to the invoice. Checking that a valid purchase order exists for all goods received is ensuring that goods received have been ordered. Checking the invoice to the GRN is testing for existence and checking the purchase order to the invoice ignores the fact that not all goods ordered will have been received.
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