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I have some idea about auditing the marketing function. In order to auditing the marketing funtion, we need focus on auditing marketing expenditures. It has the following three features ( On the supposition that: all marketing expenditures have valid voucher): - Current marketing expenditures compared with the same period last year, include: revenue-marketing expenditures ratios, Total expenditures-marketing expenditures ratios, sold output-marketing expenditures ratios, profit-marketing expenditures ratios and trade advantage (market share)-marketing expenditures ratios. Depending on its, we test unusual marketing expenditures. - Test some non-sensible marketing expenditures. - Evaluate non-sensible marketing expenditures and benefit of non-sensible marketing expenditures. And conclusion ! Pham Anh Tuan
Auditor Assistant Office: Auditing And Accounting Financial Consultancy Service Company (AASC) Add: No 1, Le Phung Hieu, Ha Noi, Viet Nam Tel: (84-4) - 8.241.990/8.241.991 Fax: (84-4) - 8.253.973 Web: http://www.aasc.com.vn Home: Add: No 10, D2, TT4, Linh Dam Lake, Ha Noi, Viet Nam. Tel: (84-4)-6.411.117 Mobile: 0912.258.568 Email: [EMAIL PROTECTED]
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