CAT / FIA FAU Syllabus A. Business Environment And Audit Framework - The nature of accounting records - Notes ^{4 / 6}

are all of the documentation and books involved in the preparation of financial statements or records relevant to audits and financial reviews.

Accounting records include:

1. records of assets and liabilities

2. monetary transactions

3. ledgers

4. journals

5. any supporting documents such as checks and invoices.