You are the audit senior for the audit of Grosse Ltd. and have been given the audit file to review. The reporting date is December 31, 2020, and the materiality for the client has been set at $200,000. You obtained the information listed below from your review of the audit file.

1. The balance noted for accounts payable in the general ledger at December 31, 2020, is $158,000, which compares with a balance as at December 31, 2019, of $342,000.

2. The audit assistant noted in the file: “Because the accounts payable balance is immaterial in the current year, only limited work is necessary.”

3. The only work performed by the audit assistant was to select the three largest payables from the client’s detailed purchases ledger (which had been compared with the general ledger) and compare the balances with photocopies of supplier statements.

Required

a. Outline any queries you would raise with the audit assistant.

b. Describe the additional audit procedures you believe should be performed to ensure that the accounts payable balance is fairly stated.