BALANCE-RELATED AUDIT OBJECTIVES UTILITIES EXPENSE Recorded utilities expense transactions as listed exist Existing utilities services received are recorded Utilities expense transactions as listed are correctly stated Utilities expense transactions as listed are properly classified Arens, Loebbecke; Auditing, &/E @2000Prentice HalL,IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. BALANCE-RELATED AUDIT OBJECTIVES UTILITIES EXPENSE Recorded utilities expense transactions as listed exist Existing utilities services received are recorded Utilities expense transactions as listed are correctly stated Utilities expense transactions as listed are properly classified