Mine area related to statutory audit....so q. Are how to check fixed assets ,how to examine accounts payable ,one case study if there is 12creditor but management shown it's 10 how you know or what procedure you perform Ans 1- for fixed assets - fixed assets chart, depreciation schedule, repair and maintenance not capitalised, installation exp. Capitalised, if any assets disposed off then gain or loss book correctly...and many more thing you can quote 2. About case study ..so hint is. We check gate pass for goods removal.