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hello and welcome to the channel in todayamp;#39;s video we are going to be talking about how to audit across and we are going to focus on upgrade expenses before we get into the video if you are not subscribed to the channel kindly subscribe and remember to like this video for the algorithm thank you so letamp;#39;s get into the video so here we have our working paper okay for uh the across and when we when we are talking about our curls there are two major types of across you are likely to come across when auditing the first across are the ones that relates to peril okay so you can see most of our across is going to be relating to like wages vacation other payroll okay so that is usually the biggest part of across when youamp;#39;re auditing the other part of our crawl is likely to be utilities okay like electricity water bills those are some other accrual you might come across or professional fees okay but most times the accrual is going to be relating to things like wages and pa