The auditors of SSC Company, a nonpublic company, are working on both audit objectives for the various accounts and documentation requirements. The auditors have established the objectives listed below as a part of the audit.

For each objective, select a substantive procedure (from the list of substantive procedures) that will help achieve that objective. Each of the procedures may be used once, more than once, or not at all.

a. Determine the existence of year-end recorded accounts payable and that the client has obligations to pay these liabilities.

b. Establish the completeness of recorded accounts payable.

c. Determine that the presentation and disclosure of accounts payable are appropriate.

d. Determine that the valuation of warranty loss reserves is measured in accordance with GAAP.