Your client is All's Fair Appliance Company, an appliance wholesaler. Select the most appropriate audit procedure from the list below and enter the number in the appropriate place on the grid. (An audit procedure may be selected once, more than once, or not at all.)

Compare selected amounts from the accounts payable listing with the voucher and supporting documents.

Select a sample of receiving documents for a few days before and after year-end.

Obtain a listing of the accounts payable and agree total to general ledger control account.

Verify that recorded accounts payable include all amounts owed to vendors. (completeness)

Verify that all accounts payable are recorded in the correct period. (cutoff)

Determine whether accounts payable have been properly accumulated from the journal to the general ledger. (accuracy)

Determine whether recorded accounts payable are valid. (existence/occurrence)