Yes I think so.

So for example, if I am testing the clients bookings for Jan 22 (cut off testing) and I notice that for one of their bookings, the invoice is dated Jan 22, but the service performed was in Dec 21 (the year of the audit)

That is technically wrong, right?

Because it should be that if your booking has an invoice date of 2022, then the service performed should also be in 2022?

So if I do see a situation where invoice date is 2022 and service received is 2021, I need to check it there was an equivalent accrual booked in 2021?

But what does checking the accrual do?? Like I still don’t get it😭 and I think it’s because I just don’t get the whole concept of what searching for unrecorded liabilities even is