## Audit of Other Expenses
### Overview
For any expense that does not fall under a specific head (payroll, depreciation, etc.), the auditor verifies it against six core attributes. All six must be satisfied for the expense to be accepted as properly recorded.
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### Six Attributes — Mnemonic: C R A B S C
| # | Attribute | Key Question |
|---|---|---|
| C | Current Year | Does this expense pertain to the current accounting period? (cut-off test) |
| R | Revenue, not Capital | Is this revenue expenditure — not a capital purchase or improvement? |
| A | Authorised | Was it authorised by an official with appropriate authority? |
| B | Business Purpose | Is the expense related to the entity's business — not personal in nature? |
| S | Supporting Documents | Are valid vouchers, invoices, or bills available as evidence? |
| C | Correct Classification | Is it classified under the correct expense head in the books? |
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### Practical Audit Approach
1. Refer to the main books (cash book, journal, ledger) to select a sample — focus on large, unusual, or non-recurring items.
2. For each sampled expense, verify all six attributes.
3. For capital vs. revenue distinction, check the nature of the benefit: if it creates/extends an asset's useful life → capital; if it merely maintains current capacity → revenue.
4. For authorisation, trace to the authority matrix or approval email chain.
5. Match supporting documents to entries; watch for missing invoices, photocopies, or dates that do not match the period.