1、审计底稿英文版Audit Program31 December 2000 Prepared by DateReviewed by DateApproved by DateCLIENT YEAR END AUDIT PROGRAM FOR Cash & Bank Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _1.Compare the listing of cash and bank accounts with those of prior periods and investigate any
2、unexpected changes (e.g., credit balances, unusual large balances, new accounts, closed accounts) or the absence of expected changes._2.Review interest received in relation to the average cash and bank balances.Cash balances_3.(a) Obtain a copy of the list of balances of cash as at 31/12/1999 and 31
3、/12/2000.(b) Check casting and agree total with general ledger control account._4.Scan cash entries noting any unusual items and make further investigation where considered necessary.Bank Balances_5.(a) Obtain a copy of the list of balances of bank as at the period end date; and(b) Check casting and
4、 agree total with general ledger control account.6.Bank Confirmation request (Note 2)(a) Get a standard bank confirmation request form from the stationery cupboard.(b) Fill in the client name, our reference number and the period or year end date (please specify) for the bank to confirm.(c) Give the
5、partial completed form to the relevant client staff .(d) Request the client to perform the following tasks: Stamp the form with the company chop; Have the form signed by an authorized signatory; Fill in the balances in the appropriate boxes; For items which are not applicable for the company, fill i
6、n “N/A” in the corresponding boxes; and Confirm to us whether the form can be sent to the bank by mail or if the client is required to take the confirmation to the bank.CLIENT YEAR END 31 December 2000 AUDIT PROGRAM FOR Cash & Bank (Continued) Ref Audit Procedures - Nature, Timing and Extent W.P. Re
7、f. Performed byBank Balances (Continued)(e) Check the completed confirmation form to ensure the following: the balances agreed to the bank statements as at the confirmation date; the form is properly signed; the client has filled in all security and guarantee related matters on the bank confirmation
8、; and Send the bank confirmation form to the bank by post.OrIf the client staff has to take the confirmation to the bank, arrange a staff to go with him/her. (Note 3)(f) Keep copies of the confirmation in the file until replies are obtained from the banks.(g) When replies are received, check the con
9、firmations received to ensure that: the forms were stamped and signed by the bank on the last page; and the individual balances and information are endorsed by the bank staff personal chop. (Note 4)_7.Examine the clients bank reconciliation as at 31/12/2000 as follows:a) agree book balance to Cash B
10、ook and General Ledger; b) agree balance per bank statement to bank statement at the year end and bank confirmation received;c) check casting of the bank reconciliation;d) vouch all lodgments / lodgments with amount greater than RMB _ * not clear to the cash book and bank statement in the following
11、month ensuring all lodgments are cleared; (Note 5)e) vouch all outstanding cheques / outstanding cheques with amount greater than RMB _ * to the cash book and to the bank statement in the following month & note down the date when they are cleared; (Note 5)f) obtain explanations from the client of al
12、l outstanding lodgments / lodgment with amounts greater than RMB_ *; g) investigate all stale cheques / stale cheques with amount greater than RMB_ * issued for more than five / ten days *, and make appropriate adjustments thereof in the cash book and ledger; (Note 6)CLIENT YEAR END 31 December 2000
13、 AUDIT PROGRAM FOR Cash & Bank (Continued) Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed byBank Balances (Continued)h) investigate all payments / payments with amount greater than RMB_ * recorded by the bank but not recorded by the client, and make appropriate adjustments ther
14、eof in the cash book and ledger; (Note 6) andi) investigate all receipts / receipts with amount greater than RMB_ * recorded by the bank but not recorded by the client, and make appropriate adjustments thereof in the cash book and ledger. (Note 6)_8.Review the bank book for any unusual items (greate
15、r than RMB _) such as: a) non-trading receipts or payments andb) transfers in and out of the bank accounts._9.Select receipts larger than RMB _ and payments larger than RMB _ within _weeks before and after the year end to ensure that they have been properly accounted for.General_10.Review the cash a
16、nd bank accounts in the general ledger for unusual items._11.Review the cash disbursements and cash receipts registers for unusual items; investigate any such items observed._12.Review bank confirmations, minutes, loan agreements and other documents for evidence of restrictions on the use of cash, o
17、r of liens, or security interests in, cash._13.Consider the covenants and other narratives given in loan and other material agreements and determine compliance with the agreements and whether necessary disclosure have been made._14.Consider the implications of client management practices that result
18、 in recurring short term loan to finance working capital. Consider inquiry of client management and alert your senior / executive should such short term loans be encountered in the audit.CLIENT YEAR END 31 December 2000 AUDIT PROGRAM FOR Cash & Bank (Continued) Ref Audit Procedures - Nature, Timing
19、and Extent W.P. Ref. Performed by* Delete as appropriateNote 1i. The cash count should be performed by cashier with the presence of a staff that normally is not involved in the cashier function.ii. Cash certificate is acceptable only if the petty cash balance is considered as immaterial and / or the
20、 risk associated is low/ minimal.Note 2i. Bank confirmations are sent on an individual branch basis, i.e. one confirmation per branch.ii. Confirmation should also be sent to accounts closed during the year.iii. If either the bank or the client refuses to reply/send the confirmation, consider if ther
21、e is a significant limitation of our audit scope and its implications.Note 3When it is not feasible for an EYHM staff to go with the client, we must reconsider if the confirmation obtained provides sufficient and reliable audit evidence due to the lack of independence.Note 4Alternatively, the bank m
22、ay issue its own bank certificate to confirm the deposits and loans balances and confirm that no other business transactions exiting.Note 5The extent of vouching work depends on our assessment of the likelihood of errors occurring.Note 6We have to consider the effect in aggregate regarding the unadj
23、usted items which are below the amount stipulated in this procedure whenever one is set.CLIENT YEAR END 31 December 2000 AUDIT PROGRAM FOR Accounts Receivable Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by1.Obtain or prepare a listing of accounts receivable and investigateun
24、usual balances. Credit balances, and accounts that may not be accounts receivable, or may not be properly classified as accounts receivable trade (e.g. consignment accounts, related-party or employee accounts ).2.Trace the total in the customers ledger to the general ledger controlaccount: investiga
25、te reconciling items greater than _ and unusual items.3.Compare current periods receivables as a percentage of net sales withprior periods percentages. Compare discounts, returns, and allowances with prior periods (e.g. as 5 - 10% of sales).4.As of 31/12/2000, perform confirmation procedures for acc
26、ounts as follows:a. Select key items (accounts greater than _ and accounts with the following characteristics: long aging, or involved in legal case) for positive confirmation procedures.b. Using a MUS or Random technique, select a representative sample or account (as determined through use of Audit
27、 Risk Table _) for positive / negative confirmation procedures.c. Trace information (i.e. balance and addresses) from individual requests to the subsidiary records. Send requests and prepare confirmation statistics.d. Trace confirmation replies to the trial balance and request the client to reconcil
28、e differences. Investigate explanations for differences greater than _ and any unusual explanations.e. Send second requests for all unanswered positive confirmation requests.f. Examine subsequent cash receipts, shipping records, sales contracts, and other evidence to substantiate the validity of acc
29、ounts for which no reply or an unsatisfactory reply was received.g. Summarize the results of the confirmation procedures.5.Test sales cut-off for service rendering greater than for the Last days before year end and the first _days after year end. Determine that the sales were recorded in the proper period through review of shipping documents, billings, sales register and other supporting documents.CLIENT YEAR END 31 December 2000 AU
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