$.$ The auditor compared the total recorded amounts in the subsidiary ledger with the amount recorded in the general ledger.

$2.$ The auditor inspected the financial statements to determine whether the accounts payable were presented as a current liability on the balance sheet.

$3.$ The auditor determined that the debts were stated at the amount necessary to satisfy the obligation.

$4.$ The auditor determined that $$10,000$ of accounts payable were not valid liabilities at the balance sheet date.

$5.$ The auditor obtained management representations about the nature and purpose of the recorded payables.

$6.$ The auditor searched for unvouchered payables.

$7.$ The auditor sent confirmations to vendors