audit expenses accounting

1)  What is proper name of a/c in which all (statutory)  audit expenes ( Conveyance & Fooding) is debited?

2)  Whether these are accounted on cash basis or accrual basis?

3) If auditing is done say on days 27 march to 10 april, whether there are bifurcated from 27-31march & 1-10april & accounted in respective financial year, irrespective of fact that therse exp. (1-10april) are for previous year?