You are completing the audit of Vale Pty Ltd. You read a note in the file from your assistant, Roger Brooks, which states,

I performed a review of subsequent payments, and found that all payments made to suppliers in the month following balance date were for payables listed at balance date. I thus concluded that the test for the completeness assertion for trade payables was satisfied.

REQUIRED: Is Roger justified in forming the conclusion that he did? Give the reason for your answer.