While auditing accounts payable of Flash Hardware Ltd, the audit assistant has:

• selected a sample of accounts payable from the year-end accounts payable ledger and vouched each accounts payable balance to selected invoices and subsequent cash payments
• agreed the total of the accounts payable ledger to the trial balance and general ledger.

REQUIRED

Which audit assertion is each of the procedures performed by the audit assistant directed towards?

Identify the assertions that you believe the audit assistant should perform further testing on.