An accounts payable audit can be the sole focus or a portion ... is by reaching out to vendors and suppliers with transaction confirmation requests. Although how many and which specific vendors ...

The auditing procedures ... the process by verifying that accounts payable is listed as an expense on the general ledger and securing a management representation letter. The letter asserts that ...

Also, because management may be on both sides of these transactions, auditors may want to seek audit evidence from intermediaries such as banks, guarantors, agents or attorneys. n Confirmations can be ...

IIA president and CEO Anthony Pugliese sent a comment letter Friday to ... The proposed auditing standard would take into account advances in auditing technology, but would apply to all methods of ...