EM3000 - Examining Accounts: Records which may identify particular risks: Contents

  1. EM3001
    Sales
  2. EM3003
    Bad debts
  3. EM3005
    Credit notes
  4. EM3007
    Discounts Given
  5. EM3009
    Debtors
  6. EM3010
    Stock
  7. EM3011
    Purchases
  8. EM3013
    Creditors
  9. EM3015
    Wages
  10. EM3017
    Motor expenses
  11. EM3019
    Repairs
  12. EM3021
    Travelling or entertaining
  13. EM3023
    Consultancy/management fees/guarantee payments etc
  14. EM3025
    Plant and machinery
  15. EM3027
    Drawings/Private Ledger
  16. EM3029
    Nominal ledger
  17. EM3031
    Petty cash
  18. EM3033
    Bank account
  19. EM3035
    Non-financial records