EM2905 - Examining Accounts: Records Examination - Planning: Contents
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Importance |
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Purpose |
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Recording What You Have Seen |
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Work Programme |
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Understanding the Business |
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Understanding the Accounting System |
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Who to see at the Business Premises |
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When to Examine Records |
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Where to Seek Meeting |
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At the Business Premises |
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What to look for at the Premises |
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Removal of Documents |
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Return of Documents |
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Advice to Taxpayer where Records Poor |

