1. Foreign Currency Transactions: Additional procedures for testing foreign currency transactions and exchange rate applications - include when entity has significant foreign vendors

2. Electronic Payment Systems: Specific procedures for testing electronic payment systems and controls - include when electronic payments are significant

3. Intercompany Transactions: Procedures for reviewing intercompany accounts payable - include for groups of companies

4. Construction Contract Payments: Specific procedures for testing construction-related payments - include when entity has significant construction activities

5. Government Contract Compliance: Additional procedures for government contract compliance - include when entity has government contracts

1. Appendix A: Risk Assessment Matrix: Template for documenting and evaluating accounts payable risks

2. Appendix B: Internal Control Questionnaire: Detailed questionnaire for evaluating internal controls

3. Appendix C: Sample Selection Methodology: Guidelines and worksheets for sample selection

4. Appendix D: Testing Worksheets: Standard templates for documenting test procedures and results

5. Appendix E: Exception Report Template: Template for documenting and tracking exceptions noted during testing

6. Appendix F: Vendor Confirmation Template: Standard template for vendor balance confirmations

7. Schedule 1: Materiality Calculations: Worksheets for calculating materiality levels

8. Schedule 2: Key Control Points: Listing of key control points in the accounts payable cycle

9. Schedule 3: Common Risk Indicators: Checklist of common risk indicators in accounts payable