Do you agree that cash in-flows from operating activities for more than one accounting year can be accumulated to assist in post-audit?

yes I agree..it is so helpful.

Sure it will help be assist on analysis and audit

First Cash Follow from operation Activties is the Most important for highlight the Company cash position and liquidity (is the entity do not have postive cash follow from operation activites which increase the risk to meet it is liability and dividend ).

any point allow to se the variance and control it will help in post audit

so in analysis we should see the trend in the past year and actual result which we can compare.

yes I accepted this concept, it is use full to the management for future business transactions.