Your scrutiny of suppliers' statements against the balances on the purchase ledger revealed the following:

1. A difference in the balance as per the purchase ledger and the balance as per the supplier's statement of a major supplier, Zenno Sdn Bhd

2. Non-availability of supplier's statements from another major supplier. Rampak Sutra Sdn Bhd.

Required:

c. Explain the possible reasons that could cause the difference in the balance as per the purchase ledger and the balance as per the supplier's statement of Zenno Sdn Bhd.

d. Explain the procedures you would perform to test the reasonableness of the balance in the account of Rampak Sutra Sdn Bhd in the absence of the supplier's statement?