Following are errors, frauds, or other circumstances an auditor might encounter as a result of applying year end substantive tests of details to accounts payable as of December 31, 1999:

a. The aged trial balance does not agree with individual accounts payable ledger records.

b. The auditor suspects that accounts payable may be overstated.

c. Several shipments were received from an overseas FOB shipping point on January 2, 2000.

d. The December 31, 1999, accounts payable balance appears low in comparison with the prior two years.

e. The accounts payable department maintains a file of unmatched receiving reports, i.e., receiving reports for which an invoice has not yet been received.

f. Payables are not usually recorded until two days following the date that goods are received.

Required:

For each of the above, indicate 

(1) a specific detailed test or tests that might address the error, fraud, or circumstance

(2) the financial statement assertion addressed by each test.