An audit program is a road map for conducting a particular part of the audit. An audit team will create audit programs for performing substantive and/or control testing within particular accounts. Each audit program is unique to the client and its current financial conditiontherefore, audit programs for Cloud 9 this year (2020) may be different from previous years. For the audit of the accounts payable of Cloud 9, an audit program has been given to you by your Audit Manager. You should work through the audit program and perform the various audit procedures. In the program, you will see a column labelled Tick marks. A tick mark is a symbol used in audit testing as a form of shorthand to indicate that a particular audit procedure has been conducted. Tick marks should be placed as close as possible to the piece of information you are testing (a dollar amount, a signature, a date) if the test is successful. Do not use a tick mark if the test fails; for example, if two amounts do not match (and they should). The next columns labelled Initials and Date should be completed with your details once you have completed that particular audit procedure. In a large audit, multiple people are often involved in conducting procedures from a single audit programunderstanding which tests have been completed and by which staff members is vital to ensuring that the audit is managed and completed appropriately. In Appendix 6, you will find documents required for the substantive testing of accounts payable. Using the audit evidence provided on the following pages, complete the following audit program.