In Assignment 5, you performed and substance tests of transaction for acquisitions. How do the results of these tests affect the extent of testing in the audit of accounts payable? What is the primary objective in the audit of accounts payable? How might this affect the sampling method used and how the sample is evaluated? The client received and recorded a large shipment of inventory on January 3rd that was shipped FOB shipping point on December 29th. How should the auditor account for this in the search for unrecorded liabilities