The following is a cut-off test:

(a) selecting a sample of shipping documents around the year end and agreeing to sales invoice to ensure it is included in the appropriate period.

(b) selecting a sample of receivables balances outstanding at the year end and agreeing to cash received after the year end.

(c) selecting a sample of bad debts written off after the year end and agreeing to sales invoice dated before the year end.

(d) selecting a sample of receivables balances from the list of receivables and agreeing the build-up of the balance to sales invoices.