Accounting Information Systems 8th Edition by James Hall

تمرين 16

AUDIT PLAN
The auditors for Golden Gate Company have a gut feeling that liabilities may be unrecorded. Their initial suspicions stem from a radical decline in accrued liabilities from last year. Golden Gate's records are all computerized.
Required
Devise a plan to search the data files to perform a substantive test for identifying unrecorded liabilities.