整理accaF8实质性审计程序总结大全.docx
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整理accaF8实质性审计程序总结大全.docx
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整理accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
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Substantiveprocedures–Additionsanddisposals
Additions
–Obtainabreakdownofadditions,andagreetothenon-currentassetregistertoconfirmcompletenessofplant&equipment(P&E)。
1.具体的breakdown与固资帐比查完整性
–Selectasampleofadditionsandagreecosttosupplierinvoicetoconfirmvaluation.
2.抽样与发票核对查价值
–Verifyrightsandobligationsbyagreeingtheadditionofplantandequipmenttoasupplierinvoiceinthe
nameofPear.3。
查发票署名查权利与义务
–ForasampleofadditionsrecordedinP&Ephysicallyverifythemonthefactoryfloortoconfirmexistence。
4.查实体。
存在性
–Reviewboardminutestoensurethatsignificantcapitalexpenditurepurchaseshavebeenauthorisedbytheboard.5。
查董事会记录
–Reviewthelistofadditionsandconfirmthattheyrelatetocapitalexpenditureitemsratherthanrepairsandmaintenance.6查费用化与资本化问题
Disposals
–Obtainabreakdownofdisposals,castthelistandagreeallassetsremovedfromthenon-currentassetregistertoconfirmexistence.1.具体的与总查存在
–Selectasampleofdisposalsandagreesaleproceedstosupportingdocumentationsuchassundrysalesinvoices。
2。
无耻法查supportingdocumentation
–Recalculatetheprofit/lossondisposalandagreetotheincomestatement。
3.重计
inventorysubstantiveproceduresforbalancesattheyearend.
(i)Existence
Assets,liabilitiesandequityinterestsexist.
Substantiveprocedures
Duringtheinventorycountselectasampleofassetsrecordedintheinventoryrecordsandagreetothewarehousetoconfirmtheassetsexist。
Obtainasampleofpreyear—endgoodsdespatchnotesandagreethatthesefinishedgoodsareexcludedfromtheinventoryrecords.
(ii)Rightsandobligations
Theentityholdsorcontrolstherightstoassets,andliabilitiesaretheobligationsoftheentity.
(iii)Completeness
Allassets,liabilitiesandequityintereststhatshouldhavebeenrecordedhavebeenrecorded.
Substantiveprocedures
Obtainacopyoftheinventorylistingandagreethetotaltothegeneralledgerandthefinancialstatements。
Duringtheinventorycountselectasampleofgoodsphysicallypresentinthewarehouseandconfirmrecordedintheinventoryrecords。
(iv)Valuationandallocation
Assets,liabilitiesandequityinterestsareincludedinthefinancialstatementsatappropriateamountsandanyresultingvaluationorallocationadjustmentsareappropriatelyrecorded.
Substantiveprocedures
Selectasampleofgoodsininventoryattheyearend,agreethecostpertherecordstoarecentpurchaseinvoiceandensurethatthecostiscorrectlystated.
Selectasampleofyear-endgoodsandreviewpostyear-endsalesinvoicestoascertainifnetrealisablevalueisabovecostorifanadjustmentisrequired.
Substantiveprocedures
Depreciation
–Reviewthereasonablenessofthedepreciationratesappliedtothenewleisurefacilitiesandcomparetoindustryaverages.depreciationrates与同行业比较
–Performaproofintotalcalculationforthedepreciationchargedontheequipment,discusswithmanagementifsignificantfluctuationsarise。
aproofintotalAP
–Selectasampleofleisureequipmentandrecalculatethedepreciationchargetoensurethatthenon-currentassetregisteriscorrect。
Recalculatethedepreciationcharge为accuracy
–Reviewthedisclosureofthedepreciationchargesandpoliciesinthedraftfinancialstatements。
ACCURACY
–Reviewprofitsandlossesondisposalofassetsdisposedofintheyear,toassessthereasonablenessofthedepreciationpolicies。
profitsandlossesondisposalofassets是否合理
Foodpoisoning
1–ReviewthecorrespondencefromthecustomersclaimingfoodpoisoningtoassesswhetherPineapplehasapresentobligationasaresultofapastevent。
存在
1–SendanenquirylettertothelawyersofPineappletoobtaintheirviewastotheprobabilityoftheclaimbeingsuccessful。
1–Reviewboardminutestounderstandwhetherthedirectorsbelievethattheclaimwillbesuccessfulornot。
2–Reviewthepostyear—endperiodtoassesswhetheranypaymentshavebeenmadetoanyoftheclaimants。
数字
2–Discusswithmanagementastowhethertheyproposetoincludeacontingentliabilitydisclosureornot,considerthereasonablenessofthis。
3Obtainawrittenmanagementrepresentationconfirmingmanagement’sviewthatthelawsuitisunlikelytobesuccessfulandhencenoprovisionisrequired。
发誓
3–Reviewtheadequacyofanydisclosuresmadeinthefinancialstatements。
Substantiveproceduresoveryear-endtradepayables
–Obtainalistingoftradepayablesfromthepurchaseledgerandagreetothegeneralledgerandthefinancialstatements.1账户比数字
–Reviewthelistoftradepayablesagainstprioryearstoidentifyanysignificantomissions。
1与去年比数字
–CalculatethetradepayabledaysforGreystoneandcomparetoprioryears,investigateanysignificantdifferences.1计算payabledays比数字
–Selectasampleofgoodsreceivednotesbeforetheyear-endandfollowthroughtoinclusionintheyear—endpayablesbalance,toensurecorrectcut—off.
–Reviewafterdatepayments,iftheyrelatetothecurrentyear2cutoff
–Obtainsupplierstatementsandreconcilethesetothepurchaseledgerbalances,andinvestigateanyreconcilingitems.与供货方比较信息accuracy
–Enquireofmanagementtheirprocessforidentifyinggoodsreceivedbutnotinvoicedorloggedinthepurchaseledgerandensurethatitisreasonabletoensurecompletenessofpayables。
询问对收到货但是未收到发票情况的处理方法
–Reviewthepurchaseledgerforanydebitbalances,foranysignificantamountsdiscusswithmanagementandconsiderreclassificationascurrentassets.数据出现异常与管理层讨论原因
–Ensurepayablesincludedinfinancialstatementsascurrentliabilities。
无耻法正确做账
directors’bonusandremuneration
–Obtainascheduleofthedirectors’remunerationincludingthebonuspaidandcasttheadditionoftheschedule.
–Agreetheindividualbonuspaymentstothepayrollrecords.12都是账实对照查准确性
–Confirmtheamountofeachbonuspaidbyagreeingtothecashbookandbankstatements.
–Reviewtheboardminutestoconfirmwhetheranyadditionalbonuspaymentsrelatingtothisyearhavebeenagreed.董事会记录
–Obtainawrittenrepresentationfrommanagementconfirmingthecompletenessofdirectors’remunerationincludingthebonus.书面
–Reviewanydisclosuresmadeofthebonusandassesswhethertheseareincompliancewithlocallegislation.查是否合法合规
Auditproceduresregardingnon-depreciationofbuildings
–Reviewauditfiletoensurethatsufficientappropriateauditevidencehasbeencollectedinrespectofthismatter。
–EnsurethatGAAPdoesapplytothespecificbuildingsownedbyGalarthaCoandthatadeparturefromGAAPisnotneededinorderforthefinancialstatementstoshowatrueandfairview.
–Meetwiththedirectorstoconfirmtheirreasonsfornotdepreciatingbuildings.
–Warnthedirectorsthatinyouropinionbuildingsshouldbedepreciatedandthatfailuretoprovidedepreciationwillresultinamodifiedauditreport.
–Determinetheeffectofthedisagreementontheauditreportintermsofthemodifiedopinionbeingmaterialorofpervasivematerialitytothefinancialstatements.
–Drafttheappropriatesectionsofthemodifiedauditreport。
–Obtainaletterofrepresentationfromthedirectorsconfirmingthatdepreciationwillnotbechargedonbuildings.
Procedurestoconfirminventoryheldatthirdpartylocations
–Sendaletterrequestingdirectconfirmationofinventorybalancesheldatyearendfromthethirdpartywarehouse函证
providersusedbyAbrahamsCoregardingquantitiesandcondition.
–Attendtheinventorycount(ifoneistobeperformed)atthethirdpartywarehousestoreviewthecontrolsinoperationtoensurethecompletenessandexistenceofinventory。
参与盘点
–Inspectanyreportsproducedbytheauditorsofthewarehousesinrelationtotheadequacyofcontrolsoverinventory。
检查报告
–Inspectanydocumentationinrespectofthirdpartyinventory。
检查第三方仓储文件
(ii)Procedurestoconfirmuseofstandardcostsforinventoryvaluation
–DiscusswithmanagementofAbrahamsCothebasisofthestandardcostsappliedtotheinventoryvaluation,andhowoftenthesearereviewedandupdated.与管理层讨论
–Reviewthelevelofvariancesbetweenstandardandactualcostsanddiscusswithmanagementhowthesearetreated.与管理层讨论差别
–Obtainabreakdownofthestandardcostsandagreeasampleofthesecoststoactualinvoicesorwagerecordstoassesstheirreasonableness。
明细检查差错
Goingconcernprocedures
–Obtainthecompany’scashflowforecastandreviewthecashinandoutflows。
Assesstheassumptionsforreasonablenessanddiscussthefindingswithmanagementtounderstandifthecompanywillhavesufficientcashflows。
–Reviewthecompany’spostyear—endsalesandorderbooktoassessifthelevelsoftradearelikelytoincreaseandiftherevenuefiguresinthecashflowforecastarereasonable.
–Reviewtheloanagreementandrecalculatethecovenantwhichhasbeenbreached.Confirmthetimingandamountoftheloanrepayment.
–Reviewanyagreementswiththebanktodeterminewhetheranyothercovenantshavebeenbreached,especiallyinrelationtotheoverdraft.
–Discusswiththedirectorswhethertheyhavecontactedanyalternativebanksforfinancetoassesswhethertheyhaveanyothermeansofrepayingtheloanof$4·8m.
–Reviewanycorrespondencewithshareholderstoassesswhetheranyofthesearelikelytoincreasetheirequityinvestmentinthecompany.财务
–Reviewpostyear-endcorrespondencewithsupplierstoidentifyifanyothershavethreatenedlegalactionorrefusedt
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