Please complete F0

	Apollo Shoes, Inc.				F-0
	AUDIT PLANLiabilities
	FYE 12/31/2020
	Materiality for Testing = $126,373 (Listing Scope)	Workpaper Reference	Related Assertion (s)	Performed by	Comments
1	Agree current year amounts on liabilities lead schedule to trial balance.
2	Agree prior year amounts to prior year audited financial statements.
3	Foot liabilities lead schedule.
4	Obtain debt confirmations from banks (standard bank confirmation).
a	Review the bank confirmation for loans and collateral.
5	Obtain a listing of all accounts payable as of year end.
6	Foot aged accounts payable schedule.
7	Agree aged accounts payable schedule to lead sheet and trial balance.
8	Review the aged accounts payable schedule for unusual or related party items.
9	Conduct a search for unrecorded liabilities by examining open vouchers, vendors' invoices and statements received, and cash payments made for a period after year-end.
10	Inquire about terms that justify classifying payables as long-term instead of current.
11	Inquire of management about any capital lease agreements entered into during the year.
12	Review agreements/contracts for leases to ensure that they are appropriately classified.
13	Agree lease amounts to the lead sheet and trial balance.
14	Foot the long-term debt amortization table.
15	Agree long-term debt to the lead sheet and trial balance.
16	Review long-term debt agreements/contracts for future minimum required debt payments that should be disclosed.
17	Review debt contracts for restrictive debt covenants which should be disclosed in the footnotes.		Presentation and Disclosure		PER DW - Still waiting on this.