Accounts payable balance is consistent with the prior year and in line with auditor expectations. [OriginalText] Accounts payable balance is consistent with the prior year and in line with auditor expectations. Accounts payable balance increase is reasonable given the increase in inventory as compared to the prior year. Accounts payable balance increased compared to the prior Compare the balances in trade accounts payable and year due to the addition of a new purchases with those of prior periods or other vendor during the year. Given p-30 expectations. Investigate any unusual fluctuations, the results of control testwork considering known changes in client operations. performed, pass on further audit procedures. The company appears to be experiencing cash flow issues, as evidenced from the ratio analysis performed. Perform further procedures to understand the implications on the financial statements. ^1 The company is managing its working capital needs due to short-term cash constraints. No further testwork is considered necessary