You are the audit senior for Brix Co. and working on the audit engagement for the year ended June 30, 2022. During planning, the audit team set materiality at $200,000. You are reviewing the work of a junior auditor and read the following documented in the working paper files: "The AP balance decreased from $342,000 last year, to $158,000 this year. This corresponds to the decrease in expenses for the current year. Because the current year AP balance is below materiality, no further work is required". What are your next steps? (Include procedures that address completeness of liabilities - be specific with documents to request from the client)