Page 55 - eBook Audit Of Financial Statement Components
P. 55

TUTORIAL




                                       1.    Identify  and  explain  FOUR  assertions  relevant  to

                                             accounts payable at the year-end date.



                                       2.    Describe  substantive  procedures  the  auditor  should
                                             perform  to  obtain  sufficient  and  appropriate  audit
                                             evidence  in  relation  to  the  COMPLETENESS  of  trade
                                             payables and accruals.






























































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