The following are two questions that the auditor is considering in the audit of accounts payable. 1. All accounts payable included on the list represent amounts due to valid vendors. 2. There are no unrecorded accounts payable. The list referred to is the aged accounts payable trial balance produced using the supplier master file. The total of the list equals the accounts payable balance on the general ledger. REQUIRED a. Which assertions are relevant for these two questions? b. For the audit of accounts payable, which of these two relevant assertions would usually be more important? Explain