AG-21 Revenue Audit Protocols

This is the companion document to the AG-19, Expenditure Audits in the Petroleum Industry: Protocol and Procedures Guidelines and addresses protocol and procedures for revenue audits.  Revenue audits are not specifically addressed in existing COPAS Accounting Procedures, except in the 2005 Model Form as relating to payout audits.  The only mention of revenues in most joint venture contracts is in the provision of the Oerating Agreement relating to the right to take production in-kind, or in a gas balancing agreement associated with the Joint Opera
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AG-21 Revenue Audit Protocols.pdf

AG-21 Revenue Audit Protocols.pdf
Description

This is the companion document to the AG-19, Expenditure Audits in the Petroleum Industry: Protocol and Procedures Guidelines and addresses protocol and procedures for revenue audits.  Revenue audits are not specifically addressed in existing COPAS Accounting Procedures, except in the 2005 Model Form as relating to payout audits.  The only mention of revenues in most joint venture contracts is in the provision of the Oerating Agreement relating to the right to take production in-kind, or in a gas balancing agreement associated with the Joint Operating Agreement. 32 pages. Rev. 1985.

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