One of the Audit Tests for Payables Balances Is to Reconcile

One of the audit tests for Payables balances is to reconcile the balance on the Payables Ledger with the balance shown by a statement sent by the supplier. When performing such a test during the audit of Winterbottom Ltd a difference was found on the balance due to the supplier Megachem. According to Winterbottom the balance on the Payables ledger at 30 June was $48,936 but according to Megachem it was $61,289. When questioned the accountant stated that the ledger had been closed early on 28 June and some invoices had not been entered. These were subsequently entered using the journal. Which of the following would not provide sufficient, appropriate audit evidence over the completeness of the Payables Ledger balance in respect of Megachem?

A) Review the journal and confirm that all invoices recorded as received from Megachem between 28 and 30 June have been manually adjusted for.
B) Review the accruals listing to ensure goods received from Megachem post year end for which an invoice has not been received have been listed and recorded in the financial statements in the correct period.
C) For post year-end cash book payments to Megachem, confirm date of matching invoice and if pre-year end agree to liability.
D) Review a sample of invoices received from Megachem recorded post year end and match to GRN to determine if they should have been included in payables at the year end.