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Title: Auditing Gas Measurement And Accounting Systems
Author: Jerry F. Woods
Source: 1985 International School of Hydrocarbon Measurement
Year Published: 1985
Abstract: Due to the tremendous increase in natural gas and natural gas liquid (NGL) pricing in recent years, audit efforts in these areas have increased significantly. Since gas by nature is a difficult commodity to measure, it follows that audit efforts to verify the accuracy of respective gas and NGL allocations require a specialized approach. Towards that end, while the verification of expenses and capital costs are an integral part of any gas plant review, the audit concepts and terminology presented in the following sections consist of those unique to auditing gas operations from the wellhead to the final accounting.

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