17 (a) Substantive procedures for completeness of Airsoft Co’s payables and accruals
– Compare to prior year and investigate differences 1
– Post y/e cash book payments to ledger 1
– Supplier statement reconciliations 1
– Trade payables circularisation 1
– Review after date invoices and credit notes 1
– Enquiry of management process for identifying accruals 1
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Restricted to 4
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