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Contents

Official guidance
Enquiry Manual

EM2950 · Examining Accounts: Records Examination - Tests to Apply

  • EM2951 · Examining Accounts: Record Examination - Tests to Apply: Work done by the Accountant
  • EM2952 · Sampling Techniques
  • EM2953 · Examining Records: Records Examination - Test to Apply Sampling Techniques - Computerised Records
  • EM2955 · Authenticity of Records
  • EM2956 · General Scrutiny
  1. Examining Accounts: Records Examination - Tests to Apply: Contents
  2. Examining Records: Records Examination - Test to Apply Sampling Techniques - Computerised Records

EM2953 | Examining Records: Records Examination - Test to Apply Sampling Techniques - Computerised Records

From HM Revenue & Customs · Enquiry Manual

If records are available electronically, you should be able to check all of them, rather than have to rely on just a sample. This would remove the argument that a sample was unrepresentative.

It can mean that any areas of the records you are testing can be reviewed very quickly, and in much more depth.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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