why is this wrong

The auditor reviewed purchases that have been recorded in the subsequent year to detect unrecorded liabilities.. Completeness Valuation Manufacturing Company built a piece of equipment in the company's own shop for use in the company's operations. When looking at the ending balance for the fixed asset account the auditor examined all work orders, purchased materials, labor cost reports, and applied overhead that were capitalized as part of the equipment costs. Accuracy The auditor reviewed the shipping documents to check the date that product was shipped to XYZ Company Occurrence When reviewing the accounts receivable subsidiary ledger, the auditor found evidence that accounts had been sold to a lender, but had not been removed from the books. The auditors traced a sample of daily cash reports to the cash receipts journal. Classification Understandibility To test for overstatements of cash disbursements, the auditor identified the last check written for the period and traced the effect to the accounting records. Rights and Obligations The auditor selected a sample of recorded accounts payable and vouched them to vendor statements received after the balance sheet date