To check the completeness assertion for Accounts Payable, the auditor selected six line items from the accounts payable subledger and requested voucher packages for each selection. For each voucher package, the auditor agreed dates and amounts on the voucher, purchase order, and receiving report. The Maintenance4U accounts payable line item totaling $5,000 was one of the items selected (see attached "Invoice from Vendor"), with no exceptions noted.

Maintenance4U 1/S/Year 2 Invoice: 14LM To: Shipps Machinery 345 Cactus Road Austin, TX Description Amount 12/30/2071 Maintenance Services $4.000.00 1/5/20Y2 Maintenance Services $1.000.00 Grand Total $5.000.00