1. Obtain a shcedule of accrued taxes from the lcient and tie the total to the gerneral lefger.

2. Compare the charges for annuak tax payments with property tax assessment bills.

3. Recompute accrued/prepaid amounts for all bills on the basis of the portion of the year expired.

a. State the purpose of each procedure

b. Evaluate the adequacy of the audit program.

Thanks!