List the five procedures an auditor might use to search for unrecorded liabilities

Ask management about control activities
Obtain copies of vendors' monthly statements and reconcile the amount to the entity's accounts payable records.
Confirm vendor accounts, including accounts with small or zero balances.
Vouch large dollar items from the purchases journal and cash disbursements journal for a limited time after year-end
Examine the files of unmatched purchase orders, receiving reports, and vendor invoices for any unrecorded liabilities.