Kane, CPA, is auditing Star Wholesaling Company's financial statements and is about to perform substantive audit procedures on Star's trade accounts payable. After obtaining an understanding of Star's internal control for accounts payable, Kane assessed control risk at near 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. Do not include procedures that would be applied only in the audit of related party payables, amounts withheld from employees, and accrued expenses such as pensions and interest.