Beruflich Dokumente
Kultur Dokumente
Existence
Ownership Valuation
Procedures followed
Existence:
physical verification of the assets Ownership: verification of documents proving the title to the property Valuation: recomputation of the depreciation to be expensed and valuation of the gross value of fixed assets.
Existence
Completeness
Procedures followed
Existence:
Test of employee details with identification documents, appointment letters, references. Completeness: Payroll register verification, variance analysis, rationalisation of the expense, acturial valuation.
Procedures followed
Existence
Bank confirmations, cash count and cash certificate Completeness Board minutes for all bank accounts opened/closed during the period covered under audit. BRS testing and subsequent realisation testing Cut off cheque cut off testing