审计底稿英文版Word格式文档下载.docx
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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
6.
BankConfirmationrequest（Note2）
（a）Getastandardbankconfirmationrequestformfromthestationerycupboard.
（b）Fillintheclientname,ourreferencenumberandtheperiodoryearenddate（pleasespecify）forthebanktoconfirm.
（c）Givethepartialcompletedformtotherelevantclientstaff.
（d）Requesttheclienttoperformthefollowingtasks:
·
Stamptheformwiththecompanychop;
Havetheformsignedbyanauthorizedsignatory;
Fillinthebalancesintheappropriateboxes;
Foritemswhicharenotapplicableforthecompany,fillin“N/A”inthecorrespondingboxes;
Confirmtouswhethertheformcanbesenttothebankbymailoriftheclientisrequiredtotaketheconfirmationtothebank.
YEAREND31December2000
Bank（Continued）
BankBalances（Continued）
（e）Checkthecompletedconfirmationformtoensurethefollowing:
thebalancesagreedtothebankstatementsasattheconfirmationdate;
theformisproperlysigned;
theclienthasfilledinallsecurityandguaranteerelatedmattersonthebankconfirmation;
Sendthebankconfirmationformtothebankbypost.
Or
Iftheclientstaffhastotaketheconfirmationtothebank,arrangeastafftogowithhim/her.（Note3）
（f）Keepcopiesoftheconfirmationinthefileuntilrepliesareobtainedfromthebanks.
（g）Whenrepliesarereceived,checktheconfirmationsreceivedtoensurethat:
theformswerestampedandsignedbythebankonthelastpage;
theindividualbalancesandinformationareendorsedbythebankstaffpersonalchop.（Note4）
7.
Examinetheclient’sbankreconciliationasat31/12/2000asfollows:
a）agreebookbalancetoCashBookandGeneralLedger;
b）agreebalanceperbankstatementtobankstatementattheyearendandbankconfirmationreceived;
c）checkcastingofthebankreconciliation;
d）vouchalllodgments/lodgmentswithamountgreaterthanRMB_____*notcleartothecashbookandbankstatementinthefollowingmonthensuringalllodgmentsarecleared;
（Note5）
e）vouchalloutstandingcheques/outstandingchequeswithamountgreaterthanRMB_____*tothecashbookandtothebankstatementinthefollowingmonth&
notedownthedatewhentheyarecleared;
f）obtainexplanationsfromtheclientofalloutstandinglodgments/lodgmentwithamountsgreaterthanRMB_____*;
g）investigateallstalecheques/stalechequeswithamountgreaterthanRMB_____*issuedformorethanfive/tendays*,andmakeappropriateadjustmentsthereofinthecashbookandledger;
（Note6）
CLIENT
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.
*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.
AUDITPROGRAMFORAccountsReceivable
Obtainorpreparealistingofaccountsreceivableandinvestigate
unusualbalances.Creditbalances,andaccountsthatmaynotbeaccountsreceivable,ormaynotbeproperlyclassifiedasaccountsreceivabletrade（e.g.consignmentaccounts,related-partyoremployeeaccounts）.
Tracethetotalinthecustomers’ledgertothegeneralledgercontrol
account:
investigatereconcilingitemsgreaterthan________andunusualitems.
Comparecurrentperiod’sreceivablesasapercentageofnetsaleswith
priorperiods’percentages.Comparediscounts,returns,andallowanceswithpriorperiods（e.g.as5-10%ofsales）.
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.
Testsalescut-offforservicerenderinggreaterthanforthe
Lastdaysbeforeyearendandthefirst___daysafteryearend.Determinethatthesaleswererecordedintheproperperiodthroughreviewofshippingdocuments,billings,salesregisterandothersupportingdocuments.
AU
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