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

6. One-third of the inventory of diamond jewelry is actually cubic zircona or white sapphires.

7. The client paid the same vendor invoice twice, although it is still shown as an account payable.

8. Client personnel informed the auditors that underground petroleum tanks contained an inventory of high-octane gasoline when they actually contained water.

9. The client failed to record warranty expenses incurred after year-end applicable to sales made before year-end.

10. Inventory in one corner of the warehouse is overlooked and not counted during the clients physical inventory count.