Final answer:
Documentary symptoms are not the best opportunity to find contingent liabilities that should be recorded.
Step-by-step explanation:
The statement in the question is false. While documentary evidence is important in identifying contingent liabilities, it is not the best opportunity to find contingent liabilities that should be recorded.
Contingent liabilities are potential obligations that may arise in the future, and they are usually disclosed in the footnotes of financial statements rather than being recorded directly on the balance sheet.