Professional Documents
Culture Documents
RR Chapter 22
RR Chapter 22
Acquisition and
Repayment Cycle
Chapter 22
Issue of Issue of
stock stock
Ending Ending
balance balance
Ending Ending
balance balance
2. Completeness:
Existing dividends are recorded.
3. Accuracy:
Dividends are accurately recorded.
6. Accuracy:
Dividends payable are accurately recorded.
Ending Audited by
balance TDB
TOC + STOT + AP + TDB
= Sufficient appropriate evidence
Audited by
TDB
TOC + STOT + AP + TDB
= Sufficient appropriate evidence