No unusual items noted per review of accounts payable subledger detail. [Original Text] No unusual items noted per review of accounts payable subledger detail. Obtain a listing of trade accounts payable as of year-end and perform the following: Accounts payable balance does not agree to purchase Agree or reconcile the balance to the orders approved by general ledger. management and/or the P-30 Investigate any unusual or old items. Board of Directors. Review a sample of vendors and evaluate 1 Audit difference proposed their creditworthiness. to reclassify debits in accounts payable to accounts receivable as of year end. 1 Unapproved vendors are included in accounts payable balance as of year end. Further investigation is required