Please identify issue related to audit client evaluation in the scenarios below.

Gerard Love questioned Brendan about the business services work that had been completed during the year by SLD's partner, Daniel Siu. Gerard noted that the fees for this completed work are still outstanding even though the work had been performed more than three months ago. Brendan acknowledged the lateness of the payment, but noted that due to staffing issues during the period, the processing of purchases invoices and payments has been delayed within the BEL accounting department Brendan also joked that the processing of sales and receipts were definitely more Important than the processing of purchases and payments.