Page 9 - PowerPoint Presentation
P. 9

THE ACQUISITIONS AND PAYMENTS CYCLE





            AUDITING THE CYCLE




            • Purchases


                    oOccurrence


                    oAccuracy


                    oCut-off


                    oCompleteness


                    oClassification


            • Trade and other payables



                    oExistence


                    oObligation

                    oCompleteness


                    oValuation


                                                                                                                                       9
   4   5   6   7   8   9   10   11   12