From the list of audit objectives for purchases, payables, and payroll to the appropriate audit assertion relating to account balances.

Audit Objective		Assertion
Accounts payable represent gross amounts due to suppliers and agree with the sum of the accounts payable in the accounts payable subsidiary ledger.		Select the appropriate audit assertion. ExistenceCompletenessAccuracy, Valuation and AllocationCutt-OffRights and Obligations
Accounts payable include all amounts owed by the entity to suppliers of goods and services at the end of the reporting period.		Select the appropriate audit assertion. ExistenceCompletenessRights and ObligationsCutt-OffAccuracy, Valuation and Allocation
Accounts payable and accrued payroll liabilities are liabilities of the entity at the end of the reporting period.		Select the appropriate audit assertion. ExistenceCutt-OffAccuracy, Valuation and AllocationRights and ObligationsCompleteness
Recorded accounts payable represent amounts owed by the entity at the end of the reporting period.		Select the appropriate audit assertion.