注册会计师通过下列审计程序，可以查找被审计单位未入账的应付账款的有（）。
A、审查资产负债表日收到，但尚未处理的购货发票
B、审查应付账款函证的回函
C、审查资产负债表日后一段时间内的支票存根
D、审查资产负债表日已入库，但尚未收到发票的商品的有关记录
参考答案：A, C, D
解析：选项A，资产负债表日已收到发票，而审计时尚未处理，则表明相应的应付账款尚未入账；选项B，函证不能保证查出未记录的应付账款；选项C，通过支票存根可以追查付款是否属于支付上年的购货；选项D，商品已在资产负债表日入库，而尚未收到购货发票则表明上年有可能未入账。
根据短文内容，选出能概括每一段主题的最佳选项。选项中有一项为多余选项。
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