What substantive procedures you would carry out to discover the existence of unrecorded liabilities?

To verify an unrecorded liabilities, proof of existence such as Delivery Receipt should be provided to confirm that goods have been delivered and received by authorized person.

An auditor should verify the unrecorded liabilities by applying the following procedures: *Trace a sample of purchases orders and the related receiving reports to the purchases journal and the Cash disbursements journal will enable the auditor to determine that the purchases were properly recorded *Vouch a sample of cash disbursements recorded just after year end to rdce report and venders invoices. *In searching for unrecorded payabls, the auditor would look e disbursements made after year end to see if they should have been,and were, properly recorded as Payables at year end. *Analytical procedures Trace subsequent payments to recorded Payables.

many procedures 

for example

material audit assets because if we have any assets we should have liabilities