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Inspect after date payments, if they relate to current year then follow thru to the purchase ledger or accrual listing: verifies completeness.
what does it mean “if they relate to current year” .. i dont get the purpose of this procedure
A payment is made 20/1/2015. Is it for an expense in 2015 or 2014 (the year being audited)?
If the payment relates to 2014 (eg trace back to the invoice to dee what it was for) the amount should either have been in payables at 31/12/2014 (if the invoice had been received by then) or should have been accrued for at 31/12/2014 (if invoices not received by then)
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