Trade payables Procedures

Hi again Tutor Kim,

I am in doubt again as my answers below for the above subject is not found on the given answers for problem Westra Co under BPP kit.

Procedure: Inspect sample of supplier invoices and match to individual supplier ledger in the system
Purpose/Objective:To ensure that all supplier invoices are recorded completely in the trade payable individual ledger of suppliers

Procedure:For a sample of supplier ledger in the system, trace back for the corresponding supplier invoice and goods received notes
Purpose/Objective:To ensure that all recorded trade payables have occurred.

Procedure:Review cash book or bank statement for any cash payments. IF these pertains to current year, these should be reflected as deductions to the payables account Purpose/Objective:To ensure that proper cut-off is applied.

Procedure:Review any debit balances in the trade payables and assess for possibility of misclassification.
Purpose:To ensure that trade payables are properly classified

Procedure:Review draft financial statement and review relevant disclosures
Purpose:To ensure that trade payables is presented as current liabilities in the financial statements and relevant disclosures are properly reported in the financial statements.

Are these also valid answers?