The key audit risk associated with trade payables is understatement.Which of the following procedures would provide the most reliable evidence of the completeness of amounts due?
选项：

A:Tracing of amounts due per the payables ledger to purchase invoices;
B: Matching of purchase invoices to goods received notes;
C:Reconciliation of year-end supplier statements;
D:Reconciliation of the payables ledger with the payables ledger control account