An audit team performed a substantive audit of trade payables three months before the balance sheet date applying the relevant hxPSP audit program. The CRA for all relevant assertions is low. At the balance sheet date, the audit team performed cut-off procedures and reperformed all analysis related to execution in the hxPSP audit program to obtain a reasonable basis for extending its audit conclusions at the date of its interim procedures to the balance sheet date. Did the audit team select the most relevant procedures at the balance sheet date? Yes. It is usually appropriate to reperform all analysis performed at the interim date, at the balance sheet when using automated techniques. No. The audit team is not relying on test of internal controls, and therefore it is usually appropriate to reperform all substantive audit procedures performed at the interim date to cover the rollforward period, both substantive analytical procedures as well as test of details. No. As the inherent risk is low for all assertions, it is usually not necessary to reperform all the analysis performed at an interim date at the balance sheet date. No. The audit team is only required to perform cut-off procedures at the balance sheet date.