An auditor is testing the completeness assertion for accounts payable of a nonissuer. Which of the following procedures would provide the MOST reliable evidence?

Vouching a sample of recorded accounts payable to vendor invoices.

Selecting a sample of cash disbursements made after year-end and examining the supporting documentation to determine if the liability existed at year-end.

Confirming accounts payable with a sample of vendors selected from the year-end accounts payable listing.

Recalculating the mathematical accuracy of the accounts payable subsidiary ledger.