ابدأ بالتواصل مع الأشخاص وتبادل معارفك المهنية

أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.

متابعة

What Methods are used to calculate missing data from accounting records?

user-image
تم إضافة السؤال من قبل مستخدم محذوف‎
تاريخ النشر: 2015/09/08
Sohail Lone
من قبل Sohail Lone , Assistant Manager Audit , Deloitte - United Arab Emirates

Incomplete records can be verified through tracing to General ledger,Ledger and sub ledger account.Control accounts can be used to compile the balances of different elements of financial statements e.g Cash book and Purchase ledger to compile Purchase ledger control account.Closing balances of balance sheet and income statement can be calculated through GL ,Sub Ledgers accounts.Inventory,Cash,Receivables,Payables etc

Whereas in Auditing Substantive Analytical procedures,TOD & TOC can be used to verify and calculate the incomplete record.Tracing ,Vouching .GL Testing ,Sampling etc

Muhammad Owais Mukati
من قبل Muhammad Owais Mukati , Advisor on Quality Audit , Institute of Chartered Accountants of Pakistan

The simplest is Net Assets basis. 

المزيد من الأسئلة المماثلة