The advertisement expenses will be vouched in the following manner :
(a) Ascertain the nature of advertisement expenses to ensure that the same have been charged
properly.
(b) Obtain the complete list of advertisement, mediawise, i.e., newspapers, slides, hoardings,
magazines, television, radio, etc. showing the dates, exact location, timings, etc., along with the
amounts paid in respect of each category.
(c) See that advertisement expenses relate to the client’s business.
(d) Ascertain whether there is a regular contract with an advertising agency. See that regular
statements are obtained from the agency showing the advertising media and amounts debited to...................