Question $2$

$(15$ Marks$)$

Based on the provided information, draft substantive audit procedures to address the key audit areas related to Trade Payables of TechSavvy $($Pty$)$ Ltd$.$ For each procedure you write down, indicate which assertion you are covering with that audit procedure.

Answer using the following format:

$\backslash$table$[[$Substantive Audit Procedure $-$ Trade Payables,Assertion$],[,]]$

You will receive $1$ mark for each valid audit procedure addressing the purchases class of transactions. You will receive another mark for identifying the correct assertion covered by each audit procedure.

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