Audit procedures for NCL

Is this a correct procedure for completeness of non current liabilities?

I will perform analytical procedures by obtaining the previous years NCL listing and compare it against the current years NCL listing. I will then tick off items appearing in both years listing. For any items remaining in the previous years NCL listing I will obtain an explanation for non inclusion. If its because they were paid out then their is no problem, but if not paid out I will request mgmt. to include this NCL in their listing.