Over/Under Provision of audit fees

Hello Mike, I have trouble understanding this accrual concept. Let's say for year end 2013 a company made accruals of USD 2,000 audit fees. The double entry would be: Dr. Audit fee 2,000 Cr. Accruals 2,000 If the bill arrives in 2014, it appears that the audit fee is only USD 1,500 which means there is an over provision of USD 500. Also, the company decides to make a provision of USD 2,000 again. Will the over provision of audit fee be reflected in the detailed income statement like this? 2014 Current year audit fee 2,000 Prior year (over)/under provision (500) - negative 2013 Current year audit fee 2,000 Prior year (over)/under provision 0 - zero If this is correct, let's say for the year end 2015 the company decides to make a provision amounting to USD 2,000 again. And the bill for year 2014 audit fee is USD 2,500. Will the detailed income statement show something like this? 2015 Current year audit fee 2,000 Prior year (over)/under provision 500 - positive 2014 Current year audit fee 2,000 Prior year (over)/under provision (500) - negative And may I know what are the double entries for all the adjustments? I find this topic quite confusing.