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(总19页)
Substantiveprocedures–Additionsanddisposals
Additions
–Obtainabreakdownofadditions,andagreetothenon-currentassetregistertoconfirmcompletenessofplant&equipment(P&E).1.具体的breakdown与固资帐比查完整性
–Selectasampleofadditionsandagreecosttosupplierinvoicetoconfirmvaluation.
2.抽样与发票核对查价值
–Verifyrightsandobligationsbyagreeingtheadditionofplantandequipmenttoasupplierinvoiceinthe
nameofPear.3.查发票署名查权利与义务
–ForasampleofadditionsrecordedinP&Ephysicallyverifythemonthefactoryfloortoconfirmexistence.4.查实体.存在性
–Reviewboardminutestoensurethatsignificantcapitalexpenditurepurchaseshavebeenauthorisedbytheboard.5.查董事会记录
–Reviewthelistofadditionsandconfirmthattheyrelatetocapitalexpenditureitemsratherthanrepairsandmaintenance.6查费用化与资本化问题
Disposals
–Obtainabreakdownofdisposals,castthelistandagreeallassetsremovedfromthenon-currentassetregistertoconfirmexistence.1.具体的与总查存在
–Selectasampleofdisposalsandagreesaleproceedstosupportingdocumentationsuchassundrysalesinvoices.2.无耻法查supportingdocumentation
–Recalculatetheprofit/lossondisposalandagreetotheincomestatement.3.重计
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.
Substantiveprocedures
Depreciation
–Reviewthereasonablenessofthedepreciationratesappliedtothenewleisurefacilitiesandcomparetoindustryaverages.depreciationrates与同行业比较
–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
–Obtainalistingoftradepayablesfromthepurchaseledgerandagreetothegeneralledgerandthefinancialstatements.1账户比数字
–Reviewthelistoftradepayablesagainstprioryearstoidentifyanysignificantomissions.
1与去年比数字
–CalculatethetradepayabledaysforGreystoneandcomparetoprioryears,investigateanysignificantdifferences.1计算payabledays比数字
–Selectasampleofgoodsreceivednotesbeforetheyear-endandfollowthroughtoinclusionintheyear-endpayablesbalance,toensurecorrectcut-off.
–Reviewafterdatepayments,iftheyrelatetothecurrentyear2cutoff
–Obtainsupplierstatementsandreconcilethesetothepurchaseledgerbalances,andinvestigateanyreconcilingitems.与供货方比较信息accuracy
–Enquireofmanagementtheirprocessforidentifyinggoodsreceivedbutnotinvoicedorloggedinthepurchaseledgerandensurethatitisreasonabletoensurecompletenessofpayables.
询问对收到货但是未收到发票情况的处理方法
–Reviewthepurchaseledgerforanydebitbalances,foranysignificantamountsdiscusswithmanagementandconsiderreclassificationascurrentassets.数据出现异常与管理层讨论原因
–Ensurepayablesincludedinfinancialstatementsascurrentliabilities.无耻法正确做账
directors’bonusandremuneration
–Obtainascheduleofthedirectors’remunerationincludingthebonuspaidandcasttheadditionoftheschedule.
–Agreetheindividualbonuspaymentstothepayrollrecords.12都是账实对照查准确性
–Confirmtheamountofeachbonuspaidbyagreeingtothecashbookandbankstatements.
–Reviewtheboardminutestoconfirmwhetheranyadditionalbonuspaymentsrelatingtothisyearhavebeenagreed.董事会记录
–Obtainawrittenrepresentationfrommanagementconfirmingthecompletenessofdirectors’remunerationincludingthebonus.书面
–Reviewanydisclosuresmadeofthebonusandassesswhethertheseareincompliancewithlocallegislation.查是否合法合规
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.与管理层讨论
–Reviewthelevelofvariancesbetweenstandardandactualcostsanddiscusswithmanagementhowthesearetreated.与管理层讨论差别
–Obtainabreakdownofthestandardcostsandagreeasampleofthesecoststoactualinvoicesorwagerecordstoassesstheirreasonableness.明细检查差错
Goingconcernprocedures
–Obtainthecompany’scashflowforecastandreviewthecashinandoutflows.Assesstheassumptionsforreasonablenessanddiscussthefindingswithmanagementtounderstandifthecompanywillhavesufficientcashflows.
–Reviewthecompany’spostyear-endsalesandorderbooktoassessifthelevelsoftradearelikelytoincreaseandiftherevenuefiguresinthecashflowforecastarereasonable.
–Reviewtheloanagreementandrecalculatethecovenantwhichhasbeenbreached.Confirmthetimingandamountoftheloanrepayment.
–Reviewanyagreementswiththebanktodeterminewhetheranyothercovenantshavebeenbreached,especiallyinrelationtotheoverdraft.
–Discusswiththedirectorswhethertheyhavecontactedanyalternativebanksforfinancetoassesswhethertheyhaveanyothermeansofrepayingtheloanof$4·8m.
–Reviewanycorrespondencewithshareholderstoassesswhetheranyofthesearelikelytoincreasetheirequityinvestmentinthecompany.财务
–Reviewpostyear-endcorrespondencewithsupplierstoidentifyifanyothershavethreatenedlegalactionorrefusedtosupplygoods.
–Discusswiththefinancedirectorwhetherthesalesdirectorhasyetbeenreplacedandwhetheranynewcustomershavebeenobtainedtoreplacetheonelost.运营
–EnquireofthelawyersofStrawberryastotheexi