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Can this be applied in any scenario also, is it correct to use this reason for the substantive procedure?
• For a sample of a —-, agree it to the —- ledger account to confirm the completeness of the —-
—-: representing any account
I don’t think it will get you very far to try to rote learn procedures in this way. For completeness of purchases, for example, your starting point needs to be a sample of GRNs ….
-> purchase invoices -> purchase day book -> purchases/payables a/cs in general ledger (also individual a/cs in the payables ledger) -> trial balance -> financial statements