Substantive procedure for purchases and other expenses

Hello

There was a question in Sept/Dec 17 in which a scenario was given and question asked that describe substantive procedures the auditor should perform to obtain sufficient and appropriate evidence in relation to Comet Publishing Co’s purchases and other expenses.

Will these 3 Substantive procedures for this question be correct because they were NOT mentioned in examiner’s answer:

1)Compare purchases and other expenses with last year and budget and investigate difference
2)Select a sample of GRN pre and post year end and follow through purchase invoices in the correct accounting period to ensure cut off
3)Cast the total of purchases and other expenses to ensure accuracy and agree to financial statement