Question：Which of the following are appropriate substantive procedures to test accruals?
　　A. Scrutinise payments made after the year end to ascertain whether any payments made should be accrued.
　　B. Check that accruals are fairly calculated and verify by reference to subsequent payments and supporting documents.
　　C. Review the statement of profit or loss and prior years' figures and consider whether all likely accruals have been included.
　　D. Scrutinise receipts after the year end to ascertain whether any income should be deferred.
　　E. Consider the basis for round sum accruals and ensure it is consistent with prior years.
　　The correct answers are: Check that accruals are fairly calculated and verify by reference to subsequent payments and supporting documents; Review the statement of profit or loss and prior years' figures and consider whether all likely accruals have been included; Scrutinise payments made after the year end to ascertain whether any payments made should be accrued; Consider the basis for round sum accruals and ensure it is consistent with prior years.
　　解析：Reviewing post year end receipts is not a suitable procedure for accruals, as income would only be included in accruals and deferred income if it had been received before the year end but related to the next year.