You were in the final stages of your audit of the financial statements of Doper Corp for the year ended December 31, 2012, when you were consulted by the corporation's president. The president believes there is no point in your examining the 2013 accounts payable records and testing data in support of 2013 entries. He explained that (1) bills pertaining to 2012 that were received too late to be included in the December Accounts Payable were recorded as of the year-end by the corporation by journal entry, (2) the internal auditor made tests after year-end, and (3) he would provide you with a letter certifying that there were no unrecorded liabilities.

Should your procedures for unrecorded liabilities be affected by the fact that the auditee made a journal entry to record 2012 bills that were received later? Explain.