Accounts Payable Accounts Payable may have less audit significance, as suppliers will normally raise any problems. However, it is important to establish that liabilities are neither understated nor overstated.

• 应付款审计的重要性可能比较小,因为供货商通常会出现这样或那样的问题。然而,保证负债既不被低估又不被夸大却非常重要。