Kane, CPA, is auditing Star Wholesaling Company’s financial statements and is about to perform substantive audit procedures on Star’s trade accounts payable balances. After obtaining an understanding of Star’s internal controls for accounts payable, Kane assessed control risk at the maximum. Kane requested and received from Star a schedule of the trade accounts payable prepared using the trade accounts payable subsidiary ledger (voucher register).

Required

Describe the substantive audit procedures Kane should apply to Star’s trade accounts payable balances.