and the accuracy, valuation, and allocation assertion about recorded accounts payable?

Receiving the clier's mai, unopened, for a reasonable period of sime atser year end $=$ search for unreconded vendor's involices.

Invesigating the open purchase order file to ascertain that prenumbered purchase orders are used and accounted for.

Confirming eccoures payable bulances with known suppliers who have aero biances.

and receiving reports.