The auditor should prepare working papers which are sufficiently complete and detailed to provide an overall understanding of the audit. Required: In the audit or purchases, list four examples of the type of information that would be contained in the detailed audit working papers

  •  For cash purchases the auditor will need to include information such as copies of cash memos, bills etc. as supporting evidence of transaction carried out.
  • For credit purchases the auditor will need copies of the day book, credit notes, and invoices for comparison with information collected from other sources.
  • A copy of the purchases register for comparison with the above mentioned.
  • Statements of confirmation from suppliers who will actually verify that they are being owed money for sales made to the company To get an accurate figure for purchases the auditor would need a copy of the purchases returns day book, to verify the deductions from gross purchases.



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