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Accrued Expenses Audit (November 2013)

Name

Accrued Expenses Audit (November 2013)

Description

Audit Objectives

  • To ensure that accrued expenses represent valid claims by suppliers against goods delivered or services rendered to the entity.
  • To ensure that all goods and services received by the entity have been accounted for in the books of the company on a timely basis.
  • To ensure that liability is recorded at the correct amount.
  • To ensure that accounts payable was presented, classified and disclosed in the financial statements in accordance with the requirements of applicable financial reporting framework i.e. Companies Ordinance, 1984 and applicable International Financial Reporting Standards.

Standard (Non-IT) Audit Program

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