1. If the auditor suspects that payables are not being processed correctly yet credit memoranda are being issued to vendors for goods returns, what test of control procedures might the auditor perform to investigate this problem?

2. If the auditor suspects that a client is not recording all payables, what test of control procedure might the auditor perform to obtain the evidence?

3. Identify and discuss two test of controls the auditor might test in Accounts Payable

4, If the auditor suspects that Accounts Payable might be understated, what test of control procedures might the auditor perform to determine whether invalid payables are being recorded?