recorded in the proper period Identify any amounts on ageing report that are overdue invoiced terms and investigate any reasons with Sheridan AV. Enquire if there are any late payment charges. Existence or Recorded trade Perform a payables Occurrence payables circularisation if represent amount necessary (see attached owed by the sheet) entity at the date of the financial statements From the audit work carried out I confirm that (*subject to the matters highlighted below) in my opinion, trade payables are fairly stated. Signed Auditor * Delete or expand as necessary HOW TO OUT A TRADE PAYABLES CIRCULARISATION
recorded in the proper period Identify any amounts on ageing report that are overdue invoiced terms and investigate any reasons with Sheridan AV. Enquire if there are any late payment charges. Existence or Occurrence Recorded trade payables represent amount owed by the entity at the date of the financial statements Perform a payables circularisation if necessary (see attached sheet) From the audit work carried out I confirm that (*subject to the matters highlighted below) in my opinion, trade payables are fairly stated. Signed Auditor * Delete or expand as necessary HOW TO OUT A TRADE PAYABLES CIRCULARISATION
payables_audit_programme_v2.docx