You are on page 1of 3

Examination of Original Documents

a. That the document is authentic; insofar as


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

Approaches
Checking Method Approach
Analysis Method Approach

You might also like