Hi there - I need a little help with the following. Thank you!

Listed below are several misstatements of inventory, accounts payable, and accrued liabilities accounts. For each of the following misstatements, design a substantive audit procedure that provides reasonable assurance of detecting the misstatement.

1. One-third of the dollar amount of diamond jewelry inventory is actually cubic zirconia or white sapphires.

2. The accounts payable prepared checks to pay a vendors invoice twice. The invoice is still shown as an outstanding account payable.

3. Company personnel, conducting an inventory, informed the auditors that underground petroleum tanks contained high-octane gasoline when they actually contained water.

4. The accounting department of the client failed to record warranty expenses incurred after year-end applicable to prior year sales.

5. Inventory in one remote area of the warehouse was overlooked and thus not included in the clients physical inventory count.