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Inspect after date payment if they relate to the current year and follow then through to the payable ledger or accrual listing to verify completeness .
Sir I taught this should very cut off apart from completeness? Kaplan said completeness.
Thank you sir
It is completeness of trade payables (a balance) and cut-off of cash payments (a transaction). As per the notes the assertion of cut-off relates to classes of transactions – not to balances.
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