The following are a list of audit procedures that might be used by an auditor in the audit of accounts payable. LIST OF AUDIT PROCEDURES USED BY AUDITOR TO AUDIT ACCOUNTS PAYABLE (a) Trace a sample of transactions recorded in the Purchases Journal to supporting documentation. Compare the vendor name, invoice amount, and indication of approval for the purchase on the supporting documentation (b) Foot the Cash Disbursements Journal and trace the totals to posting in the appropriate general ledger accounts. Also, trace a sample of payments from the journal to the accounts (c) Compare dates on canceled checks with the dates listed on the Cash Disbursements Journal (d) Account for the numerical sequence of checks in the Cash Disbursements Journal and (e) Account for a sequence of receiving reports and trace selected items from the receiving payable subsidiary file. and the dates that the checks were paid by the bank. examine voided or spoiled checks for proper cancellation. reports to the related vendor's invoices and to the entries in the Purchases Journal REQUIRED: For each of the audit procedures listed, indicate the following. (1) (2) Is the procedure primarily a test of controls or a substantive test? What management assertion is being tested by the auditor