Abdul & El-Emir also performed a purchase cutoff test by vouching a accounts payable invoices received for nine weeks after year-end. The purpose of this test was to identify invoices received after year-end that should have been recorded in accounts payable. Thirty percent of the sample ($150,00) was found to relate to the prior year, indicating a potential unrecorded liability of approximately $500,000.The audit firm and Nefret eventually agreed on adjustment to increase accounts payable by $260,00