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If the objective of an auditor's test of details is to detect the overstatement of sales, the auditor should trace transactions from the accounting records to the shipping documents.
All the paperwork and books used to create financial statements or records necessary for audits and financial reviews are referred to as accounting records. Accounting records are any supporting papers, such as checks and invoices, as well as records of assets and liabilities, financial transactions, ledgers, and journals.
When conducting audits, compliance checks, or for other business-related purposes, accounting records are frequently inspected.
Transactions, general ledgers, trial balances, diaries, and financial statements are a few examples of accounting records.
There are typically two types of accounting records: single entry and double entry. The single entry approach, as implied by its name, is significantly easier to use and performs better for minor activities. The more complicated double entry approach necessitates two entries, one credit and one debit, for each transaction a business conducts.
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