Posted: September 13th, 2017

External auditor

External auditor

Your “client” is the external auditor who needs to have some idea of the allocation process in general for all of the indirect or joint costs that COP encounters. They will use your memo as a guide for their audit procedures.

The rationale for allocation at COP and the various ways that allocations are used, along with how the calculations are made.

Your client is the external auditor who needs to have some idea of the allocation process in general for all of the indirect or joint costs that COP encounters. They will use your memo as a guide for their audit procedures. Be sure to follow a formal memo style.
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