Page 93 - Audit Day 3 - Class Slides
P. 93

REVENUE AND RECEIPTS CYCLE





            AUDITING THE CYCLE


            • Sales



                    oOccurrence


                    oAccuracy

                    oCut-off


                    oCompleteness


                    oClassification



            • Trade and other receivables


                    oExistence


                    oRights


                    oCompleteness


                    oValuation




                                                                                                                                   93
   88   89   90   91   92   93   94   95   96   97   98