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“Agree the subsequent payment to the post year?end cash book and bank statements to confirm completeness.”
ma’am i don’t understand how any post-yr end payment for a pre-yr end accrual ensures completeness?? I mean if a company does not pay, say income tax accrual post-yr end, then company will be fined. But that is not a responsibility of the auditor in any way, its a business risk.
If you see a $10k payment on 3rd January 20X1 (say) either it is settling a liability as at 31 December 20X0) OR it is a 20X1 expense. If it’s a 20X0 expense and not in liabilities/accruals, liabilities/accruals are not complete – and will require correction (if material).