Accounting Purchase Amounts & Timing Issues Questions

for my Accounting course and I need some help to understand this question. As  you know, companies cannot possibly pay their debts by the last day of  the fiscal year. You will discuss how auditors treat the timing issues  encountered in accounts payable audits.As  part of the audit process, auditors like to try to get as much work as  possible done before the balance sheet date. This is possible with  several accounts due to their nature and the extent of the testing done.  However, the accounts payable audit is performed after the balance  sheet date.