What is the double entry for under provision of audit fee for previous year?

The double entry for the under provision of an audit fee from the previous year involves recognizing the additional expense incurred. You would debit the Audit Expense account to reflect the increased expense and credit the Accrued Liabilities or Accounts Payable account to indicate the obligation to pay the additional fee. This adjustment ensures that the financial statements accurately reflect the costs associated with the audit for the prior period.