accaF8实质性审计程序总结大全.docx

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

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

–EnquireofthelawyersofStrawberryastotheexistenceofanyadditionallitigat