Obtain a trial balance of payables and reconcile with the accounts payable subsidiary ledger. 2. vouch sales from throughout the year. 3. vouch purchases recorded after year-end. 4. vouch sales recorded shortly before year-end. 5. vouch major warranty expenses paid during 20x8. 6. inquire of management concerning the existence of related party transactions. 7. test the computations made by the client to set up the accrual. 8. test the reasonableness of general and administrative labor rates. 9. confirm outstanding year-end balances of payables. 10. confirm warranty expenses payable as of year-end.