Identify the substantive procedures that test for COMPLETENESS Test for unrecorded liabilities by inquiries of management on how unrecorded liabilities and accruals are identified and examining post year-end transactions Obtain selected suppliers statements and reconcile these to the relevant suppliers accounts Perform a confirmation of accounts payables for a sample Vouch selected amounts from the trade accounts payables listing and accruals listing to supporting documentation such as purchase orders and suppliers' invoices