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Audit Technique II



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Audit Working Papers

– Schedules of debtors and creditors

– Proven of bad debts, valuation of stock, unpaid expenses and accrued income

– Bank balances

– Correspondence between the auditor and the debtors

– Rough trial balance

– Daily books

– Particulars of investment

– Draft final accounts

– Depreciation

Objects and Aim of Working Paper

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