Vol. VThe Liabilities Audit Guide
Fieldwork reference for auditing the full liabilities side of the balance sheet in SAP FI-GL/FI-AP, TR-TM and HR/HCM — recognition and classification, borrowings, lease liabilities, provisions, trade payables, contingent liabilities, CSR obligations, employee benefits, statutory deductions, data analytics and fraud indicators, and Schedule III presentation & disclosure. Four foundation chapters, ten substantive procedure chapters and two synthesis chapters, each mapped to audit assertions with specific T-codes, key tables, and data extraction steps.