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Article 14
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At the beginning of an audit, a CPA shall first make the following checks by selecting one month, or by taking sufficient data for that purpose:<br/>1. Check vouchers against supporting source documents on an item-by-item basis.<br/>2. Check vouchers against journal entries on an item-by-item basis.<br/>3. Check vouchers against subsidiary ledger entries on an item-by-item basis.<br/>4. Check journal entries against general ledger entries on an item-by-item basis.<br/>5. Check the sum of account balances in each subsidiary ledger against the balance in the control account in the general ledger.<br/>If an audited entity processes its accounting data electronically, the CPA may study and test the computerized accounting operations of the audited entity and, to the degree it deems fit, modify or adjust the audit procedures required by the subparagraphs of the preceding paragraph.
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