Design and perform audit tests of prepaid expenses. Design and perform audit tests of accrued liabilities. Design and perform audit tests of income and expense accounts.

COMPLETING THE TESTS IN THE ACQUISITION AND PAYMENT CYCLE: VERIFICATION OF SELECTED ACCOUNTS

Recognize the many accounts in the acquisition and payment cycle.
Design and perform audit tests of property, plant, and equipment and related accounts.
Design and perform audit tests of prepaid expenses.
Design and perform audit tests of accrued liabilities.
Design and perform audit tests of income and expense accounts.

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