
Answer
Ascertain the value if advertisement expenses to ensure that the said expense has been properly allocated to capital, deferred revenue or revenue as the case may be
Examine that such expenses relate to the client’s business.
Review and examination of the complete list of media of advertisement indicating that dates, location, timing etc. along with the amounts paid in respect of each category.
Examination of the receipts for amounts paid.
Reviewing the contracts with the different agencies and ensuring the billing conforms to the term and condition specified therein.
Ensuring that all such outstanding expenses have been properly accounted for.