ACCTG 013

First Trinal
Terminal Research Project
Audit Procedures & Evidences
Cyd Chary L. Biadnes July 12, 2017
Classification of Source
Document/s
Account Audit Source
Audit Scope Internal or Turnaround,
Involved Procedures Documents
External Product or
Source
Cut-off Bank
Deposit In Cut-off Test External Turnaround
Statement
Transit
Tracing Test Deposit Slips External Source
Physical Cash Count
Internal Product
Verification Sheet
Cash on Hand
Cash Receipts
Inspection Internal Product
Journal
Bank
Confirmation Confirmation External Turnaround
Audit of Letter
Cash In Bank
Cash Inter Bank
Verification Internal Product
Schedule
Petty Cash
Recalculation Internal Source
Petty Cash Vouchers
Fund Petty Cash
Inspection Internal Product
Journal
Cash Verification Trial Balance Internal Product
Equivalents Tracing Test General Journal Internal Product
Customer
Accounts Confirmation Confirmation External Turnaround
Receivables Letter
Inspection AR Master File Internal Product
Recalculation NR Master File Internal Product
Notes
Receivables Customer Order
Verification Internal Turnaround
Slips
Subsidiary
Allowance for Recalculation Internal Product
Ledger
Doubtful
Aged Trial
Audit of Accounts Verification Internal Product
Balance
Receivables
Recalculation General Journal Internal Product
Bad Debt Uncollectible
Expense Account
Confirmation Internal Source
Authorization
Form
Notes To
Accrued Verification Financial Internal Product
Interest Statement
Receivables Journal Entry
Confirmation Internal Product
Vouchers
 Purchase
Verification External Source
Order
Ending Custodian
Inventory Confirmation
Inspection Internal Turnaround
Letter of
Inventory
Statement of
Recalculation Cost of Good Internal Product
Cost of Sales Sold
Subsidiary
Verification Internal Product
Audit of Ledger
Inventories Analytical
Sales Journal Internal Product
Procedure
Sales
Sales Order
Inspection Internal Source
Slip
Credit
Inspection Internal Source
Memorandum
Sales Returns
Verification Sales Journal Internal Product
Credit
Confirmation Internal Source
Sales Memorandum
Discount Subsidiary
Recalculation Internal Product
Ledger
Minutes of
Investment in Confirmation Internal Turnaround
The Meeting
Equity
Securities General
Inspection Internal Product
Ledger
Investment
Recalculation Internal Product
Sales Journal
Gain on Sale
of Investment Notes to
inspection Financial Internal Product
Statement
Minutes of
Verification Internal Turnaround
Audit of Investment in The Meeting
Investments Associate Investment
Recalculation Internal Product
Journals
Income
Verification Internal Product
Investment Statement
Income Subsidiary
Recalculation internal Product
Ledger
Investment In
Inquiry Bonds Internal Turnaround
Investment in Portfolio
Bonds Notes to
Inspection Financial Internal Product
Statement
SOURCE DOCUMENTS SAMPLE PICTURES
Bank Confirmation Letter