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AUDIT TEST 2 - SET 2 - CHAPTERS 5,6,7,8,9 EXAM REVIEW 2024
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AUDIT TEST 2 - SET 2 - CHAPTERS 5,6,7,8,9 EXAM REVIEW 2024 
accounting records - ANS-The records of initial entries and supporting records, such as checks and 
records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers, journal 
entries, and other adjustments to the financial statements that are not reflected in formal journal 
entries; and records such as work sheets and spreadsheets supporting cost allocations, computations, 
reconciliations, and disclosu...
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