Final answer:
The auditor would be most interested in examining the accounts payable in verifying credits to perpetual inventory records of a non-manufacturing firm.
Step-by-step explanation:
In verifying credits to perpetual inventory records of a non-manufacturing firm, the auditor would be most interested in examining the accounts payable. This is because accounts payable represent the company's outstanding obligations to suppliers for goods or services received but not yet paid for.
By examining the accounts payable, the auditor can ensure that the company's perpetual inventory records accurately reflect the amount owed to suppliers and that any discrepancies between the records and the actual amounts owed are properly identified and resolved.
For example, if the company's perpetual inventory records show a higher amount owed to suppliers than what is recorded in the accounts payable, it could indicate errors or possible fraudulent activities such as unauthorized purchases or improper recording of inventory transactions.