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Balance sheet audit does not include:
Vouching of income expense accounts related to assets and liabilities;
Examination of adjusting and closing entries;
Verification of assets and liabilities;
Routine checks
Verification of assets and liabilities is one of the main aspects of balance sheet audit. The closing entries are also checked and reconfirmed as are carried forward.
By: Parvesh Mehta ProfileResourcesReport error
PARAS GARG
verification of assets and liabilities is main aspect of the Balance sheet audit , i know you have copy the question from ICSI foundation auditing book but kindly before giving the answers check it.
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