Other Assests
Deferred Costs and Intangibles
- Test mathematical accuracy of amortization.
- Identify unusual additions or write-offs of deferred costs.
- Identify unusual additions or disposals of intangible assets.
- Produce reports of unusual posting sources.
- Test accumulation of deferred costs and intangibles transactions and balances.
Prepaid Expenses
- Test mathematical accuracy of amortisation.
- Analyse prepaid expenses.
- Analyse prepaid expenses account activity.
- Produce reports of unusual posting sources.
- Test accumulation of prepaid expense transactions and balances.
Miscellaneous
- Produce reports of new or significant items.
- Identify significant fluctuations in individual items from prior period amounts.
- Test accumulation of other assets transactions and balances.
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