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