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The auditor of Limitless Co has decided not to carry out a confirmation of trade accounts payable at the year-end, and wants to devise alternative procedures which achieve the same audit objective. Which of the following procedures is not relevant to this objective? A. Scrutinise goods received records to confirm whether invoices have been received and posted. B. Reconcile payables ledger accounts with suppliers' statements. C. Check suppliers' invoices with authorised purchase orders. D. Review individual payables ledger accounts to ascertain whether the balance is made up of specific items. |