completeness or occurrence?

1. Agree the subsequent payment to the post year?end cash book and bank statements to confirm completeness.
2. Inspect December 20X4 bank statements for payment of dividend to confirm occurrence.

maam both SPs are totally similar (except for the word “post-yr” end in the 1st one), still the assertions they test are vastly different. Your thoughts?

Sorry to bother you so much maam. just last 2 days maam and then (hopefully, if I pass!) you will not have to deal with this pesky student of yours…