四大审计底稿模板

四大审计底稿 模板 个人简介word模板免费下载关于员工迟到处罚通告模板康奈尔office模板下载康奈尔 笔记本 模板 下载软件方案模板免费下载 篇一:2014审计工作底稿模板 审计署驻成都特派员办事处 审计工作底稿 索引号: 第 页(共 页) 附件: 页 [ 说明 关于失联党员情况说明岗位说明总经理岗位说明书会计岗位说明书行政主管岗位说明书 :审核人员提出2、3项审核意见的，审计人员应当 将落实情况和结果作出书面说明， 经审核人员认可并签字后，附于本底稿后。] 篇二:四大审计底稿 Audit Program 31 December 2000 Prepared by Reviewed by Approved by Date Date Date CLIENT YEAR END 1 _____ 1. Compare the listing of cash and bank accounts with those of prior periods and investigate any 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 31/12/2000. (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 agree total with general ledger 2 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 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 in “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 Bank Balances (Continued) (e) Check the completed confirmation form to ensure 3 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; and ? Send the bank confirmation form to the bank by post. Or If 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 confirmations 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 client’s bank reconciliation as at 31/12/2000 as follows: 4 a) agree book balance to Cash Book 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 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 all 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) 5 CLIENT YEAR END Bank 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 thereof in the cash book and ledger; (Note 6) and i) 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 (greater than RMB _____) such as:a)non-trading receipts or payments and b) 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 and bank accounts in the general ledger for unusual items. _____ 11. Review the cash disbursements and cash receipts registers for unusual items; investigate any such 6 items observed. _____ 12. Review bank confirmations, minutes, loan agreements and other documents for evidence of restrictions on the use of cash, or 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 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 * Delete as appropriate Note 1 i. 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 risk 7 associated is low/ minimal. Note 2 i. 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 there is a significant limitation of our audit scope and its implications. Note 3 When 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 4 Alternatively, the bank may issue its own bank certificate to confirm the deposits and loans balances and confirm that no other business transactions exiting. Note 5 The extent of vouching work depends on our assessment of the likelihood of errors occurring. Note 6 We have to consider the effect in aggregate regarding the 8 unadjusted items which are below the amount stipulated in this procedure whenever one is set. 篇三:审计工作底稿(模板) XXX会计师事务所 审计差异事项调整 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 编制人员: 日期:// 复核人员: 日期:// XXX会计师事务所 银行存款余额明细核对表 编制人员: 日期:// 复核人员: 日期:// XXX会计师事务所 货币资金收入凭证抽查表 编制人员: 日期:// 复核人员: 日期:// XXX会计师事务所 货币资金支出凭证抽查表 编制人员: 日期:// 复核人员: 日期:// XXX会计师事务所 9