The transactions of purchasing goods, assets, and payment are recorded in the correct classification and by the correct method Survey samples of some diagrams of accounts for some typical cases Checki.
The transactions of purchasing goods, assets, and payment are recorded in the correct classification and by the correct method Purchases, assets, and Survey samples of some diagrams of accounts for some typical cases Checking for violations of internal control regulations on proper bookkeeping and correct classification on some questionable documents payments transactions are Check for violations of internal control regulations Check basic operations, general data properly accumulated and presented Sources: company document (page 7) After sufficient evidence of internal control has been collected for AP to Suppliers, if the internal control system iis iassessed ito ibe ieffective, ithe ibasic iaudit iprocedures iwill ibe imaintained iOn ithe icontrary, ithe iaudit iteam iwill idiscuss iagain iwith ithe iclient, iincreasing ithe idetailed itest iprocedures ito icollect imore iaudit ievidence 1.1.1.1 Carrying out general tests the AP to Suppliers item i i i i i i i i a) Perform analytical procedures: i i Analytical iprocedures iare iperformed ithroughout ithe iaudit iDuring ithe iperformance iphase iof ithe iaudit, ianalytical iprocedures iare iapplied ifor ithe ipurposes iof icomparing, icontrasting, ievaluating ireasonableness, itrends, iand iratio ianalysis iof iaccount ibalances iThereby, iidentify iabnormal ifluctuations, iand ifind iout ithe icauses iAnalytical iprocedures iinclude, ianalyzing ifinancial iand inon-financial iinformation iin irelation ito irelevant ifinancial iinformation Analyze financial information: i i The itechniques icommonly iused iby iauditors iare: Horizontal ianalysis itechnique: iCompare iactual ibalances iof ipayables iand ipayables ifor ithis iperiod, ithis iyear iwith ithe iprevious iperiod, ithe iprevious iyear iin itotal iand iby ieach isupplier iHorizontal ianalysis itechniques iare ioften iused ito ilook iat ithe itrend iof ichanges iin iindicators iin iorder ito iidentify iunusual ifluctuations ito ipredict ithe ipossibility iof idifferent itypes iof irisks