Auditors may fins evidence of losses on purchase commitments in this file if market prices have fallen below the purchase order price. Sometimes supplier invoices arrive later and the accounts payable department holds the receiving reports, unmatched with invoices, until the information for recording an accounting entry arrives. System failures and human coding errors can cause unmatched invoices and receiving reports to sit around unnoticed when all the information in actually at hand. This trial balance is a list of payable amounts by supplier, and the sum should agree with the accounts payable control account in the general ledger. Completeness and validity of inventory, purchases, expenses. Auditors can use this trial balance: to scan for unusual conditions, and, as a population for sample selection for a physical inventory observation. Shows the details for fixed assets in control accounts, and they can be used for scanning and sample selection as well. Completeness, validity and valuation of fixed assets.