AU$-$C Section $315$ defines assertions as follows:

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Assertions.

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Representations, explicit or otherwise, with respect to the recognition, measurement, presentation, and disclosure of information in the financial statements, which are inherent in management, representing that the financial statements are prepared in accordance with the applicable financial reporting framework. Assertions are used by the auditor to consider the different types of potential misstatements that may occur when identifying, assessing, and responding to the risks of material misstatement.

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Required

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In an audit of accounts payable, which assertion $($representation$)$ would normally be the primary focus of the auditor?