EM3000 - Examining Accounts: Records which may identify particular risks: Contents

1. EM3001

   Sales
2. EM3003

   Bad debts
3. EM3005

   Credit notes
4. EM3007

   Discounts Given
5. EM3009

   Debtors
6. EM3010

   Stock
7. EM3011

   Purchases
8. EM3013

   Creditors
9. EM3015

   Wages
10. EM3017

    Motor expenses
11. EM3019

    Repairs
12. EM3021

    Travelling or entertaining
13. EM3023

    Consultancy/management fees/guarantee payments etc
14. EM3025

    Plant and machinery
15. EM3027

    Drawings/Private Ledger
16. EM3029

    Nominal ledger
17. EM3031

    Petty cash
18. EM3033

    Bank account
19. EM3035

    Non-financial records