## Other Papers General Notes

NB: If the space for notes is inadequate, please continue on a separate sheet

## Records Examination:  Companies & Larger Unincorporated Concerns

| Name	                                                    | File No.	                       | Enquiry No.   |
|----------------------------------------------------|-----------------------|---------------|
| Date Records received                              | Date Records returned |               |
| /                                                  | /                     | /             |
| Date(s) examined                                   |                       |               |
| /                                                  | /                     | /             |
|                                                    |                       |               |
|                                                    |                       |               |
| /                                                  | /                     | /             |
| Records Seen                                       | Sample size           | Tests applied |
| (including the period covered by records examined) |                       |               |
| Nominal ledger                                     |                       |               |
| Private ledger                                     |                       |               |
| if not part of Nominal                             |                       |               |
| Cash book                                          |                       |               |
| including petty cash                               |                       |               |
| Sales ledger                                       |                       |               |
| Sales Day Book                                     |                       |               |
| Purchases Ledger                                   |                       |               |
| Purchases Day Book                                 |                       |               |
| Stock Records                                      |                       |               |
| Wages Records                                      |                       |               |
| Other                                              |                       |               |
| Please specify                                     |                       |               |

NB: If the space for notes is inadequate, please continue on a separate sheet

| Records Seen	                                                    | Sample size	             | Tests applied	               | Comments    |
|----------------------------------------------------|-------------|---------------|-------------|
| (including the period covered by records examined) |             |               |             |
| Invoices Seen                                      | Sample size | Tests applied | Comments    |
|                                                    |             |               |             |
| (including the period covered by records examined) |             |               |             |
| Company Bank Accounts                              |             |               |             |
| (specify the name of the account)                  |             |               |             |
| Sales                                              |             |               |             |
| Sales Returns/                                     |             |               |             |
| Credit Notes                                       |             |               |             |
| Purchases                                          |             |               |             |
| Purchase Returns/                                  |             |               |             |
| Debit Notes                                        |             |               |             |
| Paid Cheques                                       |             |               |             |
| (specify the name of the account)                  |             |               |             |
| Expenses/Assets                                    |             |               |             |
| Non-financial                                      | Sample size | Tests applied | Comments    |
| (including the period covered by records examined) |             |               |             |
| Records                                            |             |               |             |
| Sales Order Notes                                  |             |               |             |
| Private Bank Accounts                              |             |               |             |
| (specify the name of the account)                  |             |               |             |
| "Booking-in" Diaries                               |             |               |             |
| Copy Purchases orders                              |             |               |             |
| Job Cards/                                         |             |               |             |
| Time Sheets                                        |             |               |             |
| Paid Cheques                                       |             |               |             |
| (specify the name of the account)                  |             |               |             |
| Goods Outwards Book                                |             |               |             |
| Good Inwards Book                                  |             |               |             |


     NB