ACCA F8 Substantive procedures练习 word 版本.docx
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ACCAF8Substantiveprocedures练习word版本
F8Substantiveprocedures练习
根据考官答案整理四道SP程序的题目，考试在即，多背背容易拿分的。
PS：
最近发现很多同学喜欢拿准确度没有保障的题目来问我，现在离考试只有几天了，希望大家更加关注真题，因为真题难度和考试接近，更重要的是准确度有保证。
毕竟这世界上最可怕的不是难题，而是错题：
）
Receivable
2014SpecimenQ4（b）
Substantiveproceduresreceivables
−Fornon-responses,withtheclient’spermission,theteamshouldarrangetosendafollowupcircularisation.
−Ifthecustomerdoesnotrespondtothefollowup,thenwiththeclient’spermission,theseniorshouldtelephoneandaskwhethertheyareabletorespondinwritingtothecircularisationrequest.
−Iftherearestillnon-responses,thentheseniorshouldundertakealternativeprocedurestoconfirmreceivables.（询证函没收到回复的做法：
客户同意下，再发，打电话，其他方法）
−Forresponseswithdifferences,theseniorshouldidentifyanydisputedamounts,andidentifywhethertheserelatetotimingdifferencesorwhethertherearepossibleerrorsintherecordsofTorres.（产生差异的两种可能：
timingdifference,errors）
−Anydifferencesduetotiming,suchascashintransit,shouldbeagreedtopostyear-endcashreceiptsinthecashbook.
−Thereceivablesledgershouldbereviewedtoidentifyanypossiblemispostingsasthiscouldbeareasonforaresponsewithadifference.
−Ifanybalanceshavebeenflaggedasdisputedbythereceivable,thentheseshouldbediscussedwithmanagementtoidentifywhetherawritedownisnecessary.
Inventory& researchanddevelopmentexpenditure
2015S&D（D）Q6（b）
Inventorycountprocedures
Beforethecount
–Reviewtheprioryearauditfilestoidentifywhethertherewereanyparticularwarehouseswheresignificantinventoryissuesaroselastyear.（查看去年文件）
–Discusswithmanagementwhetheranyofthewarehousesthisyeararenew,orhaveexperiencedsignificantcontrolissues.（重点检查新的，发生过重大事件的）
–Decidewhichofthe12warehousestheauditteammemberswillattend,basingthisonmaterialityandriskofeachsite.（决定去检查哪个仓库）
–Obtainacopyoftheproposedinventorycountinstructions,reviewthemtoidentifyanycontroldeficienciesandifanyarenoted,discussthemwithmanagementpriortothecounts.（看看instructions里是否有不妥之处）
Duringthecount
–ObservethecountingteamsofAndromedatoconfirmwhethertheinventorycountinstructionsarebeingfollowedcorrectly.
–Selectasampleofinventoryandperformtestcountsfrominventorysheetstowarehouseaisleandfromwarehouseaisletoinventorysheets.（账到实物和实物到账）
–Confirmtheproceduresforidentifyingandsegregatingdamagedgoodsareoperatingcorrectly,andassessinventoryforevidenceofanydamagedorslowmovingitems.（检查损坏或滞销的货物）
–Observetheproceduresformovementsofinventoryduringthecount,toconfirmthatallmovementshaveceased.（存货盘点时货物进出需要停止）
–Obtainaphotocopyofthecompletedsequentiallynumberedinventorysheetsforfollowuptestingonthefinalaudit.（又出现了我们熟悉的sequentiallynumbered）
–Identifyandmakeanoteofthelastgoodsreceivednotesandgoodsdespatchednotesfor31Decemberinordertoperformcut-offprocedures.（检查是否记录在correctaccountingperiod）
–Discusswiththeinternalauditsupervisorhowanyrawmaterialsquantitieshavebeenestimated.Wherepossible,reperformtheproceduresadoptedbythesupervisor.
Researchanddevelopment
–Agreetheopeningbalancestotheprioryearfinancialstatements.
–Agreetheclosingbalancestothegeneralledger,trialbalanceanddraftfinancialstatements.（这两条挺好记的，可以积累）
–Forthefivenewprojects,discusswithmanagementthedetailsofeachprojectalongwiththestageofdevelopmentandwhetherithasbeencapitalisedorexpensed.（资本化还是费用化）
–Forthoseexpensedasresearch,agreethecostsincurredtoinvoicesandsupportingdocumentationandtoinclusioninprofitorloss.
–Forthosecapitalisedasdevelopment,agreecostsincurredtoinvoicesandconfirmtechnicallyfeasiblebydiscussionwithdevelopmentmanagersorreviewoffeasibilityreports.
–ReviewmarketresearchreportstoconfirmAndromedahastheabilitytoselltheproductoncecompleteandprobablefutureeconomicbenefitswillarise.
Payables
2015JuneQ6（b）（i）
Substantiveproceduresforsupplierstatementreconciliations
–Selectarepresentativesampleofyear-endsupplierstatementsandagreethebalancetothepurchaseledgerofHawthorn.Ifthebalanceagrees,thennofurtherworkisrequired.
–Wheredifferencesoccurduetoinvoicesintransit,confirmfromgoodsreceivednotes（GRN）whetherthereceiptofgoodswaspreyearend,ifsoconfirmthatthisreceiptisincludedinyear-endaccruals.
–WheredifferencesoccurduetocashintransitfromHawthorntothesupplier,confirmfromthecashbookandbankstatementsthatthecashwassentpreyearend.（区别上面两条，invoiceintransit&cashintransit）
–Discussanyfurtheradjustingitemswiththepurchaseledgersupervisortounderstandthenatureofthereconcilingitem,andwhetherithasbeencorrectlyaccountedfor.
Payroll
2014JuneQ1（c）
DescribesubstantiveproceduresyoushouldperformatthefinalaudittoconfirmthecompletenessandaccuracyofTromboneCo’spayrollexpense.（6marks）
Payrollsubstantiveprocedures
–Agreethetotalwagesandsalariesexpenseperthepayrollsystemtothetrialbalance,investigateanydifferences.（找差别）
–Castasampleofpayrollrecordstoconfirmcompletenessandaccuracyofthepayrollexpense.（完整准确）
–Forasampleofemployees,recalculatethegrossandnetpayandagreetothepayrollrecordstoconfirmaccuracy.（自己再算一遍）
–Re-performthecalculationofstatutorydeductionstoconfirmwhethercorrectdeductionsforthisyearhavebeenmadeinthepayroll.
–Comparethetotalpayrollexpensetotheprioryearandinvestigateanysignificantdifferences.（和去年比较）
–Reviewmonthlypayrollcharges,comparethistotheprioryearandbudgetsanddiscusswithmanagementforanysignificantvariances.（和去年比，和预算比）
–Performaproofintotaloftotalwagesandsalaries,incorporatingjoinersandleaversandtheannualpayincrease.Comparethistotheactualwagesandsalariesinthefinancialstatementsandinvestigateanysignificantdifferences.
–Selectasampleofjoinersandleavers,agreetheirstart/leavingdatetosupportingdocumentation,recalculatethattheirfirst/lastpaypacketwasaccuratelycalculatedandrecorded.（新近的/离职的人）
–Agreethetotalnetpayperthepayrollrecordstothebanktransferlistingofpaymentsandtothecashbook.
–Agreetheindividualwagesandsalariesperthepayrolltothepersonnelrecordsforasample.
–Selectasampleofweeklyovertimesheetsandtracetoovertimepaymentinpayrollrecordstoconfirmcompletenessofovertimepaid.（关于加班）
升级会员 