Page 268 - AAA Integrated Workbook STUDENT S18-J19
P. 268
Chapter 183 4
2.3 Procedures
Inspect supporting documentation for the information.
Enquire of management and other personnel within the organisation.
Perform analytical procedures on the information such as comparison with prior
year or other organisations of a similar size.
Obtain written representation from management regarding the accuracy and
completeness of the information.
Recalculate the amounts included in the performance information.
264
