EM2905 - Examining Accounts: Records Examination - Planning: Contents
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EM2906Importance
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EM2907Purpose
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EM2908Recording What You Have Seen
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EM2910Work Programme
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EM2915Understanding the Business
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EM2916Understanding the Accounting System
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EM2917Who to see at the Business Premises
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EM2920When to Examine Records
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EM2922Where to Seek a Meeting
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EM2925At the Business Premises
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EM2926What to look for at the Premises
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EM2930Removal of Documents
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EM2931Return of Documents
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EM2935Advice to Taxpayer where Records Poor