Professional Documents
Culture Documents
Audit Scope: This audit will focus on the balances of accounts receivable reflected in the financial statement for each
year from 2011 – 2014.
Audit Objective: To determine that accounts receivable balances for the year 2011 – 2014 are fairly presented.
25 26 27 30 2 3 7 8 9 10 11 15 16 17 18 21 22 23 24 25 28 29 30 31 1 4 5 6
Understand/Inquiry
Sorting of Documents (CHI, DTR, OR)
Inspect Source Documents*
Review notes to FS
Preparation of Audit Report
Finalization of Reports
Initial Presentation