Taylor, CPA, is auditing Rex Wholesaling for the year ended December 31, 2006. Taylor has reviewed internal control relating to the purchasing, re- ceiving, trade accounts payable, and cash disbursement processes and has decided not to test controls. Based on substantive analytical proce- dures, Taylor believes that the trade accounts payable balance on the bal- ance sheet as of December 31, 2006, may be understated. Taylor has requested and obtained a client-prepared trade accounts payable schedule listing the total amount owed to each vendor. Required: What additional substantive audit procedures should Taylor apply in examining the trade accounts payable? P-968