You are the audit senior for the audit of GG’s Ltd and have been given the audit file to review by your assistant. The balance date is 30 June 20X1 and the materiality for the client has been set at £200,000. You obtained the information listed below from your review of the audit file.

• The balance noted for accounts payable in the general ledger at 30 June 20X1 is

£158,000. This compared with a balance as at 30 June 20X0 of £342,000.

• The audit assistant noted that ‘As the accounts payable balance is immaterial in the current year, only limited work is necessary’.

• The only work performed by the audit assistant was to select the three largest creditors from the client’s detailed accounts payable ledger (which had been agreed to the general ledger) and agree the balances to photocopies of supplier statements.

Required

(a) Outline any queries you would raise with the audit assistant.

(b) Describe the additional audit procedures you believe should be performed to ensure that payroll is fairly stated.