Marketing and Off-Take Agreement Audit Work Program

This work program can be used as a template for reporting the assessment of a client's internal accounting system with respect to a marketing agreement. It provides details on the steps taken to evaluate internal accounting control; shipments, quantities, amounts and marketing responsibilities; sales revenues; selling and distribution expenses; miscellaneous deductions; and marketing fees and purchase prices.

Contents also include background, report of factual findings, observations and findings, and samples.