EM2955 - Examining Accounts: Records Examination - Tests to Apply: Authenticity of Records
The authenticity of records is the responsibility of the customer. This responsibility cannot be transferred to an accountant, who is not obliged to test records with that in mind. The relationship between agent and client would preclude any such tests which the client would take to be an unwarranted challenge to their honesty. As an enquiry officer, you are independent of this relationship and as such you can question authenticity where appropriate.
One of the first tasks when examining records will be to decide whether they are an authentic and contemporaneous statement of the business transactions. Such tests have more to do with common sense than accounting knowledge.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)