CPA-TEST Web TestEngine demo

Reviewing cash disbursements recorded subsequent to the balance sheet date to determine whether

the related payables apply to the prior period.

Investigating payables recorded just prior to and just subsequent to the balance sheet date to

determine whether they are supported by receiving reports.

Examining unusual relationships between monthly accounts payable balances and recorded cash

payments.

Reconciling vendors' statements to the file of receiving reports to identify items received just prior to the

balance sheet date.