this may be reasonably determined b. That the transaction is related to the client c. That the transaction is legitimate one i.e. of a type appropriate to operation of the business; d. That the document is properly executed with respect to date, names of parties, amount, etc; e. That the document is properly approved;
Examination of Original Documents
f. That the transaction is evidenced by the document has been properly analyzed for accounting purposes; g. That the transaction is correctly recorded in the books of accounts and that charges and credits are in accordance with generally accepted accounting principles; and h. That the internal control is adequate and is being intelligently and consistently observed