审计底稿英文版.docx

审计底稿英文版.docx

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审计底稿英文版

AuditProgram

31December2000

Preparedby

Date

Reviewedby

Date

Approvedby

Date

CLIENT

YEAREND

AUDITPROGRAMFORCash&Bank

RefAuditProcedures-Nature,TimingandExtentW.P.Ref.Performedby

_____

1.

Comparethelistingofcashandbankaccountswiththoseofpriorperiodsandinvestigateanyunexpectedchanges（e.g.,creditbalances,unusuallargebalances,newaccounts,closedaccounts）ortheabsenceofexpectedchanges.

_____

2.

Reviewinterestreceivedinrelationtotheaveragecashandbankbalances.

Cashbalances

_____

3.

（a）Obtainacopyofthelistofbalancesofcashasat31/12/1999and31/12/2000.

（b）Checkcastingandagreetotalwithgeneralledgercontrolaccount.

_____

4.

Scancashentriesnotinganyunusualitemsandmakefurtherinvestigationwhereconsiderednecessary.

BankBalances

_____

5.

（a）Obtainacopyofthelistofbalancesofbankasattheperiodenddate;and

（b）Checkcastingandagreetotalwithgeneralledgercontrolaccount.

6.

BankConfirmationrequest（Note2）

（a）Getastandardbankconfirmationrequestformfromthestationerycupboard.

（b）Fillintheclientname,ourreferencenumberandtheperiodoryearenddate（pleasespecify）forthebanktoconfirm.

（c）Givethepartialcompletedformtotherelevantclientstaff.

（d）Requesttheclienttoperformthefollowingtasks:

·Stamptheformwiththecompanychop;

·Havetheformsignedbyanauthorizedsignatory;

·Fillinthebalancesintheappropriateboxes;

·Foritemswhicharenotapplicableforthecompany,fillin“N/A”inthecorrespondingboxes;and

·Confirmtouswhethertheformcanbesenttothebankbymailoriftheclientisrequiredtotaketheconfirmationtothebank.

CLIENT

YEAREND31December2000

AUDITPROGRAMFORCash&Bank（Continued）

RefAuditProcedures-Nature,TimingandExtentW.P.Ref.Performedby

BankBalances（Continued）

（e）Checkthecompletedconfirmationformtoensurethefollowing:

·thebalancesagreedtothebankstatementsasattheconfirmationdate;

·theformisproperlysigned;

·theclienthasfilledinallsecurityandguaranteerelatedmattersonthebankconfirmation;and

·Sendthebankconfirmationformtothebankbypost.

Or

Iftheclientstaffhastotaketheconfirmationtothebank,arrangeastafftogowithhim/her.（Note3）

（f）Keepcopiesoftheconfirmationinthefileuntilrepliesareobtainedfromthebanks.

（g）Whenrepliesarereceived,checktheconfirmationsreceivedtoensurethat:

·theformswerestampedandsignedbythebankonthelastpage;and

·theindividualbalancesandinformationareendorsedbythebankstaffpersonalchop.（Note4）

_____

7.

Examinetheclient’sbankreconciliationasat31/12/2000asfollows:

a）agreebookbalancetoCashBookandGeneralLedger;

b）agreebalanceperbankstatementtobankstatementattheyearendandbankconfirmationreceived;

c）checkcastingofthebankreconciliation;

d）vouchalllodgments/lodgmentswithamountgreaterthanRMB_____*notcleartothecashbookandbankstatementinthefollowingmonthensuringalllodgmentsarecleared;（Note5）

e）vouchalloutstandingcheques/outstandingchequeswithamountgreaterthanRMB_____*tothecashbookandtothebankstatementinthefollowingmonth¬edownthedatewhentheyarecleared;（Note5）

f）obtainexplanationsfromtheclientofalloutstandinglodgments/lodgmentwithamountsgreaterthanRMB_____*;

g）investigateallstalecheques/stalechequeswithamountgreaterthanRMB_____*issuedformorethanfive/tendays*,andmakeappropriateadjustmentsthereofinthecashbookandledger;（Note6）

CLIENT

YEAREND31December2000

AUDITPROGRAMFORCash&Bank（Continued）

RefAuditProcedures-Nature,TimingandExtentW.P.Ref.Performedby

BankBalances（Continued）

h）investigateallpayments/paymentswithamountgreaterthanRMB_____*recordedbythebankbutnotrecordedbytheclient,andmakeappropriateadjustmentsthereofinthecashbookandledger;（Note6）and

i）investigateallreceipts/receiptswithamountgreaterthanRMB_____*recordedbythebankbutnotrecordedbytheclient,andmakeappropriateadjustmentsthereofinthecashbookandledger.（Note6）

_____

8.

Reviewthebankbookforanyunusualitems（greaterthanRMB_____）suchas:

a）non-tradingreceiptsorpaymentsand

b）transfersinandoutofthebankaccounts.

_____

9.

SelectreceiptslargerthanRMB______andpaymentslargerthanRMB______within____weeksbeforeandaftertheyearendtoensurethattheyhavebeenproperlyaccountedfor.

General

_____

10.

Reviewthecashandbankaccountsinthegeneralledgerforunusualitems.

_____

11.

Reviewthecashdisbursementsandcashreceiptsregistersforunusualitems;investigateanysuchitemsobserved.

_____

12.

Reviewbankconfirmations,minutes,loanagreementsandotherdocumentsforevidenceofrestrictionsontheuseofcash,orofliens,orsecurityinterestsin,cash.

_____

13.

Considerthecovenantsandothernarrativesgiveninloanandothermaterialagreementsanddeterminecompliancewiththeagreementsandwhethernecessarydisclosurehavebeenmade.

_____

14.

Considertheimplicationsofclientmanagementpracticesthatresultinrecurringshorttermloantofinanceworkingcapital.Considerinquiryofclientmanagementandalertyoursenior/executiveshouldsuchshorttermloansbeencounteredintheaudit.

CLIENT

YEAREND31December2000

AUDITPROGRAMFORCash&Bank（Continued）

RefAuditProcedures-Nature,TimingandExtentW.P.Ref.Performedby

*Deleteasappropriate

Note1

i.Thecashcountshouldbeperformedbycashierwiththepresenceofastaffthatnormallyisnotinvolvedinthecashierfunction.

ii.Cashcertificateisacceptableonlyifthepettycashbalanceisconsideredasimmaterialand/ortheriskassociatedislow/minimal.

Note2

i.Bankconfirmationsaresentonanindividualbranchbasis,i.e.oneconfirmationperbranch.

ii.Confirmationshouldalsobesenttoaccountsclosedduringtheyear.

iii.Ifeitherthebankortheclientrefusestoreply/sendtheconfirmation,considerifthereisasignificant

limitationofourauditscopeanditsimplications.

Note3

WhenitisnotfeasibleforanEYHMstafftogowiththeclient,wemustreconsideriftheconfirmationobtainedprovidessufficientandreliableauditevidenceduetothelackofindependence.

Note4

Alternatively,thebankmayissueitsownbankcertificatetoconfirmthedepositsandloansbalancesandconfirmthatnootherbusinesstransactionsexiting.

Note5

Theextentofvouchingworkdependsonourassessmentofthelikelihoodoferrorsoccurring.

Note6

Wehavetoconsidertheeffectinaggregateregardingtheunadjusteditemswhicharebelowtheamountstipulatedinthisprocedurewheneveroneisset.

CLIENT

YEAREND31December2000

AUDITPROGRAMFORAccountsReceivable

RefAuditProcedures-Nature,TimingandExtentW.P.Ref.Performedby

1.

Obtainorpreparealistingofaccountsreceivableandinvestigate

unusualbalances.Creditbalances,andaccountsthatmaynotbeaccountsreceivable,ormaynotbeproperlyclassifiedasaccountsreceivabletrade（e.g.consignmentaccounts,related-partyoremployeeaccounts）.

2.

Tracethetotalinthecustomers’ledgertothegeneralledgercontrol

account:

investigatereconcilingitemsgreaterthan________andunusualitems.

3.

Comparecurrentperiod’sreceivablesasapercentageofnetsaleswith

priorperiods’percentages.Comparediscounts,returns,andallowanceswithpriorperiods（e.g.as5-10%ofsales）.

4.

Asof31/12/2000,performconfirmationproceduresforaccountsasfollows:

a.Selectkeyitems（accountsgreaterthan________andaccountswiththefollowingcharacteristics:

longaging,orinvolvedinlegalcase）forpositiveconfirmationprocedures.

b.UsingaMUSorRandomtechnique,selectarepresentativesampleoraccount（asdeterminedthroughuseofAuditRiskTable__________）forpositive/negativeconfirmationprocedures.

c.Traceinformation（i.e..balanceandaddresses）fromindividualrequeststothesubsidiaryrecords.Sendrequestsandprepareconfirmationstatistics.

d.Traceconfirmationrepliestothetrialbalanceandrequesttheclienttoreconciledifferences.Investigateexplanationsfordifferencesgreaterthan_______andanyunusualexplanations.

e.Sendsecondrequestsforallunansweredpositiveconfirmationrequests.

f.Examinesubsequentcashreceipts,shippingrecords,salescontracts,andotherevidencetosubstantiatethevalidityofaccountsforwhichnoreplyoranunsatisfactoryreplywasreceived.

g.Summarizetheresultsoftheconfirmationprocedures.

5.

Testsalescut-offforservicerenderinggreaterthanforthe

Lastdaysbeforeyearendandthefirst___daysafteryearend.Determinethatthesaleswererecordedintheproperperiodthroughreviewofshippingdocuments,billings,salesregisterandothersupportingdocuments.

CLIENT

YEAREND31December2000

AU