When the auditors discover an overstatement of accounts payable, they would most likely also expect to find an overstatement of: ?

Whenever there's an overstatement of Accounts Payable, the auditors would expect and overstatement of certain expenses and/or purchases and understatement of income tax.  To address the overstatement, auditors will vouch and trace for transactions to check whether these are valid and existing.  Any discrepancies noted are to be adjusted to correct the balances presented in the books. 

Answera reversion;