The audit team is preparing for audit of accounts payable at a continuing client, Filament Ltd. Filament has grown rapidly this year and introduced new products into its business. The new products are purchased from overseas suppliers. Logan is new to the audit team and keen to make an impression. Logan suggests that the team use payable confirmations to gather evidence about the completeness of accounts payable because they provide highly persuasive evidence. Logan has already asked the client for a list of accounts payables from which the sample of suppliers will be selected for the account payable confirmation letters.

Required

Assess Logan’s suggestion and explain its strengths and weaknesses.