accaF8实质性审计程序总结大全.docx

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accaF8实质性审计程序总结大全
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)。
–Selectasampleofadditionsandagreecosttosupplierinvoicetoconfirmvaluation.

–Verifyrightsandobligationsbyagreeingtheadditionofplantandequipmenttoasupplierinvoiceinthe
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
。查发票署名查权利与义务
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
–ForasampleofadditionsrecordedinP&Ephysicallyverifythemonthefactoryfloortoconfirmexistence。。存在性
–。查董事会记录
–
Disposals
–Obtainabreakdownofdisposals,castthelistandagreeallassetsremovedfromthenon-
–Selectasampleofdisposalsandagreesaleproceedstosupportingdocumentationsuchassundrysalesinvoices。2。无耻法查supportingdocumentation
–Recalculatetheprofit/lossondisposalandagreetotheincomestatement。
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.
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
Substantiveprocedures
Depreciation
–
–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
–
–Reviewthelistoftradepayablesagainstprioryearstoidentifyanysignificantomissions。
1与去年比数字
–CalculatethetradepayabledaysforGreystoneandcomparetoprioryears,
–Selectasampleofgoodsreceivednotesbeforetheyear-endandfollowthroughtoinclusionintheyear—endpayablesbalance,toensurecorrectcut—off.
–Reviewafterdatepayments,iftheyrelatetothecurrentyear2cutoff
–Obtainsupplierstatementsandreconcilethesetothepurchaseledgerbalances,
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
–Enquireofmanagementtheirprocessforidentifyinggoodsreceivedbutnotinvoicedorloggedinthepurchaseledgerandensurethatitisreasonabletoensurecompletenessofpayables。
询问对收到货但是未收到发票情况的处理方法
–Reviewthepurchaseledgerforanydebitbalances,
–Ensurepayablesincludedinfinancialstatementsascurrentliabilities。无耻法正确做账
directors’bonusandremuneration
–Obtainascheduleofthedirectors’remunerationincludingthebonuspaidandcasttheadditionoftheschedule.
–
–Confirmtheamountofeachbonuspaidbyagreeingtothecashbookandbankstatements.
–
–Obtainawrittenrepresentationfrommanagementconfirmingthecompletenessofdirectors’
–
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.
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
与管理层讨论
–
–Obtainabreakdownofthestandardcostsandagreeasampleofthesecoststoactualinvoicesorwagerecordstoassesstheirreasonableness。明细检查差错
Goingconcernprocedures
–Obtainthecompany’scashflowforecastandreviewthecashinandoutflows。Assesstheassumptionsforreasonablenessanddiscussthefindingswithmanagementtounderstandifthecompanywillhavesufficientcashflows。
–Reviewthecompany’spostyear—endsalesandorderbooktoassessifthelevelsoftradearelikelytoincreaseandiftherevenuefiguresinthecashflowforecastarereasonable.
–.
–Reviewanyagreementswiththebanktodeterminewhetheranyothercovenantshavebeenbreached,especiallyinrelationtotheoverdraft.
–Discusswiththedirectorswhethertheyhavecontactedanyalternativebanksforfinancetoassesswhethertheyhaveanyothermeansofrepayingtheloanof$4·8m.
–
–Reviewpostyear-endcorrespondencewithsupplierstoidentifyifanyothershavethreatenedlegalactionorrefusedtosupplygoods。
–
–EnquireofthelawyersofStrawberryastotheexistenceofanyadditionallitigationandrequesttheirassessmentofthelikelyamountspayabletothesuppliers。法律
–Performaudittestsinrelationtosubsequenteventstoidentifyanyitemsthatmightindicateormitigatetheriskofgoingconcernnotbeingappropriate。
–Reviewthepostyear-endboardminutestoidentifyanyotherissuesthatmightindicatefurtherfinancialdifficultiesforthecompany。
–Considerwhetherthegoingconcernbasisisappropriateforthepreparationofthefinancialstatements。
–Obtainawrittenrepresentationconfirmingthedirector’sviewthatStrawberryisagoingconcern。
其他
Procedurestheauditorshouldadoptinrespectofauditingaccountingestimatesinclude:
–Enquireofmanagementhowtheaccountingestimateismadeandthedataonwhichitisbased。
–Determinewhethereventsoccurringuptothedateoftheauditor’sreport(afterthereportingperiod)provideauditevidenceregardingtheaccountingestimate。
–Reviewthemethodofmeasurementusedandassessthereasonablenessofassumptionsmade。
–Testtheoperatingeffectivenessofthecontrolsoverhowmanagementmadetheaccountingestimate。
–Evaluateoverallwhethertheaccountingestimatesinthefinancialstatementsareeitherreasonableormisstated.
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
accaF8实质性审计程序总结大全
–Obtainsufficientappropriateauditevidenceaboutwhetherthedisclosuresinthefinancialstatementsrelatedtoaccountingestimatesandestimationuncertaintyarereasonable.
–Obtainwrittenrepresentationsfrommanagementand,whereappropriate,thosechargedwithgovernancewhethertheybelievesignificantassumptionsusedinmakingaccountingestimatesarereasonable.
Proceduresduringtheinventorycount
–ObservethecountingteamsofLilytoconfirmwhethertheinventorycountinstructionsarebeingfollowedcorrectly.
–observetheproceduresforidentifyingandsegregatingdamagedgoodsareoperatingcorrectly.
–Observetheproceduresformovementsofinventoryduringthecount,toconfirmthatnorawmaterialsorfinishedgoodshavebeenomittedorcountedtwice。
–Selectasampleandperformtestcountsfrominventorysheetstowarehouseaisleandfromwarehouseaisletoinventorysheets。
–Selectasampleofdamageditemsasnotedontheinventorysheetsandinspectthesewindowstoconfirmwhetherthelevelofdamageiscorrectlynoted。
–Obtainaphotocopyofthecompletedsequentiallynumberedinventorysheetsforfollowuptestingonthefinalaudit.
–Discusswiththewarehousemanagerhowhehasestimatedtherawmaterialsquantities。Totheextentthatitispossible,re—performtheproceduresadoptedbythewarehousemanager.
–Identifyandrecordanyinventoryheldforthirdparties(ifany)andconfirmthatitisexcludedfromthecount。
AuditproceduresusingCAATS
Theauditteamcanuseauditsoftwaretocalculateinventorydaysfortheyear—to—datetocompareagainsttheprioryeartoidentifywhetherinventoryisturningoverslower,asthismaybeanindicationthatitisovervalued.
Auditsoftwarecanbeutilisedtoproduceanagedinventoryanalysistoidentifyanyslowmovinggoods,whichmayrequirewritedownoranallowance.
Casttheinventorylistingtoconfirmthecompletenessandaccuracyofinventory。
Auditsoftwarecanbeusedtoselectarepresentativesampleofitemsfor