Scenario: An auditor is testing the completeness assertion for accounts payable of a nonissuer. The auditor selects a sample of cash disbursements made subsequent to year-end and examines the supporting documentation (invoices and receiving reports).<br/><br/>Which of the following findings would represent a misstatement related to the completeness of accounts payable?

A disbursement on January 5, Year 2, for goods received on January 3, Year 2, recorded in Year 2.

A disbursement on December 30, Year 1, for goods received on December 28, Year 1, recorded in Year 1.

A disbursement on January 10, Year 2, for goods received on December 28, Year 1, which was recorded as an expense in Year 2.

A disbursement on January 10, Year 2, for goods received on December 28, Year 1, which was accrued as a liability in Year 1.