Audit of balance sheet & trial balance

Arvind Viswa (Article student) (47 Points)

27 July 2012  

Dear friends,

Can any one tell me how to conduct Audit of Balance Sheet and Audit of Trial Balance.

Is their any cross check like comparing current asset , non current assets, current liability and non current liability while conducting audit of  Balance sheet and Trial balance.

Just i know , first we have to compare opening balances of balance sheet, and any other else ?