[Entries] 무엇을 찾아야 하나?- Unsupported vs Unrecorded 차이

What an auditor has to do?

 

■For Unsupported entries in the ledger,

 

○Tracking Directions:

 

A sample of entries in the ledger → Source Document

 

 

■For Unrecorded entries in the ledger,

 

Select and trace Original source documents.