Trombone

Sir in J14 Trombone payroll system there was a question that

Describe the audit procedures required in respect of the year end accrual for tax payable on employment income. (4 marks)

1)Would it be valid Substantive procedure and enough to obtain 1 mark that compare accrual of income tax payable of current year with last year and investigate difference.

Although it was not mentioned in examiner’s answer

2)Is it a valid substantive procedure for perpetual inventory count that
Perform test count of inventory from sheet to floor and floor to sheet?