The audit procedure of confirmation by direct communication is just as important for accounts payable as it is for accounts receivable. Auditors often confirm vendors accounts with zero balances at year-end. Review of the clients cash payments subsequent to the balance sheet date is an important test of the completeness of recorded payables. Since it is difficult to detect unrecorded liabilities, auditors rely on the clients representations that no unrecorded liabilities exist. Confirmation of accrued liabilities is ordinarily a required audit procedure. Most of the audit work on liabilities is ordinarily performed during the interim period.