下列审计程序中,与查找未入账应付账款无关的是( )。
A.审核期后现金支出的主要凭证
B.审核期后未付账单的主要凭证
C.追查年终前签发的验收单至相关的卖方发票
D.审核应付账款账簿记录
正确答案是D
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