please help with auditing q1

3. Extract from the Draft Annual Financial Statements Statement of Financial Position of Desist Ltd as at 30 June 2022 : Note 1 Trade and other payables include trade payables and other accruals. Trade payables include two foreign creditors. The foreign creditors are denominated in US Dollars and converted to ZAR using the spot rate at financial year-end. All foreign exchange differences between the transaction date and financial year-end are recognised in profit and loss. On 30 June 2022 , the trade payables consisted of 28 individual creditor accounts (2021: 7 individual creditor accounts). You have access to the trade payables (creditors) list, trade payables ledgers, trade payables control account, supplier's statements, and supplier's correspondence files. Refer to section 3. Extract from the Draft Annual Financial Statements. Formulate the substantive audit procedures to obtain sufficient and appropriate audit evidence for the completeness of the trade payables (creditors) of Desist Ltd for the financial year ended 30 June 2022