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Payables: Confirmation Alternative Procedures

This workbook provides the format to document alternative procedures performed for accounts payable confirmations.

Entering Data

Completion of all columns in this workbook will generally satisfy audit documentation requirements under the Statement of Auditing Standards. However, for the summary information at the bottom of the workbook to calculate correctly, certain columns must be completed for each test item. These columns are identified in the comment box within the column heading caption.
Also, certain columns require a specific response, so the cells within these columns have been validated to prevent the user from entering the wrong type of information. Each cell that is validated includes a down-arrow for the user to select. Once selected, a drop-down list appears, which provides the user with the different response options.

Inserting and Deleting Line Items

Additional rows can be added or excess rows can be deleted.  See the section “General Workpaper Functionality and Tips for Entering Data” for information concerning the tips for and potential effects of inserting and deleting workbook line items.