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To determine if notes payable is included in the proper period, the auditor should

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To determine if notes payable is included in the proper period, the auditor should

To determine if notes payable is included in the proper period, the auditor should

▸ trace the cash received from the issuance to the accounting records.

▸ examine duplicate copies of notes to determine whether the notes were dated on or before the balance sheet date.

▸ examine duplicate copies of notes for principal and interest rates.

▸ trace the individual notes payable to the master file.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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cjohns21 Author

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Correct

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