Escolar Documentos
Profissional Documentos
Cultura Documentos
Chapter 19
Detail tie-in:
Current acquisitions agree
with the master file.
Existence:
Current acquisitions as listed exist.
Completeness:
Accuracy:
Classification:
Current year acquisitions as listed
are correctly classified.
Cutoff:
Correct calculations
Prepaid rent
Organization costs
Prepaid taxes
Patents
Prepaid insurance
Trademarks
Deferred charges
Copyrights
Ending
balance
Insurance register
Insurance expense
Rights:
The client has rights to all insurance policies
in the prepaid insurance schedule.
Current period
property tax
expense
Ending
balance
Legal expense
Legal expense