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.

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.