Uses of CAAT on trade payables and purchases

Hi again Tutor,

These are my answers on the above subject matter which again not the same as the answers in problem Westra Co under BPP kit. Asking for your comments if these are also acceptable as I based my answer on the answers reflected on one problem though about receivable.

a. The auditor can confirm is proper cut-off was applied through CAAT through checking dates noted in the GRNs and corresponding invoices
b. CAAT can perform proof total of all trade payables and the auditor can compare it to that reflected in the financial statements under trade payables to ensure completeness and accuracy
c. CAAT can match invoices to GDNs to ensure that all purchases are recorded or invoiced reflecting timely recording of payables and purchases.
d. CAAT can trace payments made to suppliers and if these pertains to the current year to ensure proper cut-off treatment
e. CAAT can compute discounts if applicable and the auditor can compare to the payable records to ensure accuracy.