Vouch sample of GDN and agree back to purchase ledger if they are recorded to verify completness.
Is this payable completness substantive procedure?
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Trade payables
7y ago#1I believe you are talking about purchases/payables and therefore that you mean GRN rather than GDN. As your vouching here must be to trace amounts ($) to the purchase ledger (presumably via a purchase invoice since it would be an invoice that is recorded in the ledger - not a GRN) this would be substantive.
If you were checking that GRNs are matched with purchase invoices (irrespective of amount), this would be reperformance - i.e. ToC.
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