-compare individual accounts payable with previous years
-unrecorded or nonexistent accounts,or misstatements
-calculate ratios,such as purchases divided by accounts payable,and accounts payable divided by current liabilities
-unrecorded or nonexistent accounts,or misstatements
-compare acquisition-related expense account balances with prior years
-misstatement of accounts payable and expenses
-review list of accounts payable for unusual,non-vendor,and interest bearing payables
-classification misstatement for non-trade liabillties