Indicate the specific detailed test or tests that might address the error, fraud, or circumstance and the financial statement assertion addressed by each test.
a. The aged trial balance does not agree with individual accounts payable ledger.
b. The auditor suspects that accounts payable is overstated.
c. Several shipments were received from an overseas FOB shipping point on January 2, 2008.
d. The December 31, 2007, accounts payable balance appears low in comparison with the prior two years.
e. The Accounts Payable department maintains a file of unmatched received reports, that is, receiving reports for which an invoice had not yet been received.