Substantive procedures for payables and accruals

Hello

There was a question in Dec 12 that

Rose Leisure Club Co (Rose) operates a chain of health and fitness clubs. Its year end was 31 October 2012. You are the audit manager and the year-end audit is due to commence shortly. The following matter has been brought to your attention.

(i) Trade payables and accruals
Rose’s finance director has notified you that an error occurred in the closing of the purchase ledger at the year end. Rather than it closing on 1 November, it accidentally closed one week earlier on 25 October. All
purchase invoices received between 25 October and the year end have been posted to the 2013 year-end purchase ledger.

Required:
Describe substantive procedures you would perform to obtain sufficient and appropriate audit evidence in relation to the above matter.

In this will the following 2 substantive procedures be correct but these were NOT mentioned in examiners answer

1) Agree purchase ledger control account to purchase ledger list of balances
2)Ensure payables are included in financial statements as current liability