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6 Cards in this Set
- Front
- Back
Completeness |
1. Tracing 2. Analytical review 3. Observation |
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CutOff |
1. Cutoff Procedures |
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Valuation, Allocation & Accuracy |
1. Inspection 2. Footing 3. Independent Recalculation 4. Reconciliation |
|
Existence & Occurence |
1. Confirmation 2. Observation, Inspection & Examination 3. Vouching |
|
Rights & Obligations |
1. Inspection |
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Understandability & Classification |
1. Inspection 2. Review 3. Inquiry of Management |