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About Lesson 6 - Liabilities - Substantive Tests of Details of Balances
The document describes the auditor's objectives and procedures for auditing liabilities. It discusses substantive audit procedures to verify the existence, completeness, valuation and presentation of accounts payable, notes payable, and long-term liabilities. Key procedures include confirming payable balances with suppliers, examining subsequent payments, testing for unrecorded liabilities, and reviewing debt agreements. Sample working papers and forms are also presented.
Detailed Information
| Author: | ['Niña Yasto'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 30 |
| Language: | English |
| Format: | |
| Price: | FREE |
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