ICANAudit & AssuranceSubstantive Procedures: Assets and Liabilities2021

To test the completeness of trade payables, the auditor would most appropriately:

ASelect balances from the payables ledger and agree to supplier statements
BReview supplier statements and after date payments for unrecorded liabilitiesCORRECT
CConfirm balances with customers
DRecompute depreciation
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Toaster Teacher
Why the answer is B, and why the others tempt you.
Testing completeness requires working from an independent source toward the records. Reviewing supplier statements, unmatched goods received notes and payments made after the year end detects liabilities omitted from the ledger.
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