An auditor is likely to perform each of the below procedures to obtain direct evidence regarding the Completeness assertion for accounts payable at year-end except... Recalculate the recorded balance of accounts payable at year-end. All options describe procedures that can be used to obtain direct evidence regarding Completeness for accounts payable. Analyze cash disbursements made during the first few weeks of the subsequent year and inspect supporting documentation for each disbursement. Inspect the open invoice file for invoices to be paid after year-end