Page 187 - AA Integrated Workbook STUDENT 2018-19
P. 187

Procedures






                           Payables and accruals




               9.1 Key assertions

                    Completeness


               9.2  Sources of evidence


                    Aged payables listing

                    Purchase invoices

                    Goods received notes

                    Supplier statements

                    Cash book/bank statements


               9.3  Key areas to consider


                    Completeness

                    Supplier statement reconciliations

                    Debit balances on the payables ledger

                    Accruals
































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