SOP3014-审计工作程序AuditProgram

AUDIT 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蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁肈芇蒇蚃羀膃蒇螆膆聿蒆袈罿莇蒅薈螂芃薄蚀羇腿薃螂螀肅薂蒂羅羁薁蚄螈莀薁螆肄芆薀衿袆膂蕿薈肂肈薈蚁袅莇蚇螃肀芃蚆袅袃腿蚆薅聿肅节螇袁肁芁袀膇荿芀蕿羀芅艿蚂膅膁艿螄羈肇芈袆螁莆莇薆羆节莆蚈蝿膈莅袀羄膄莄薀袇肀莃蚂肃莈莃螅袆芄莂袇肁膀蒁薇袄肆蒀虿聿羂葿螁袂莁蒈薁蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃芅莆螅羃蒈薂螁羂膇莅蚇羁芀蚀羆羀莂蒃袂罿蒄蚈螈羈膄蒁蚄肇芆蚇薀肇荿蒀袈肆肈蚅袄肅芁薈螀肄莃螃蚆肃蒅薆羅肂膅荿袁肁芇薄螇膁荿莇蚃膀聿薃蕿腿膁莅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅膅芈蒂羄膅莀蚈袀芄蒃蒀螆芃膂蚆蚂衿芅葿蚈袈蒇螄羆袈膇薇袂袇艿螂螈袆莁薅蚄袅蒃莈羃羄膃薄衿羃 PROCEDUREDONE BYW/P REFInterimFinalInterimFinalA.TEST BANK RECONCILIATION1. Obtain bank reconciliation statements for all bank accounts at year end, test check foreign exchange translation if any and agree to the bank statements and general ledger.2. Review the reasonableness of the reconciling items and check casting of the reconciliation.3. Extract the natures of all “bank payments and receipts not yet recorded “contained in the reconciliation, and make appropriate audit adjustment if the amount is significant.B.CIRCULARISATION OF BANK BALANCES1. Obtain confirmation directly from bank for all bank accounts.a.Agree bank confirmations with the balances shown on the reconciliation statement/bank statement. b.Ensure all relevant information supplied by bankis properly disclosed in the accounts. C. UNDERSTATEMENT TEST ON UNPRESENTED CHEQUES1. Select * material cheque payments for one month after year end from bank statements.2.Trace to cheque stub to check issuance date.3.If cheque issued before y.e., check inclusion in bank reconciliation.4.If cheque issued after y.e., examine the payment details.* The number of sample selected is judged by the risk assessment1 Cash and BankPROCEDUREDONE BYW/P REFInterimFinalInterimFianlD.O/S TEST ON UNBANKED RECEIPTS 1.Select material unbanked receipts from the reconciliation statement.2.Check the subsequent bank-in to pay-in slips and bank statements. Investigate the reasons for any delay of banking-in.E.TEST FOR WORTHLESS CHEQUES1.Scrutinise the bank statements for 1 month after year end for items stated debit as advised.2.Trace to corresponding bank advice to determine the nature of the items.3.For dishonest cheques, check the debtors details.4.Trace to clients payment history for subsequent settlement. Check bank pay-in slip for subsequent bank in.F. TEST EXCHANGE DIFFERENCE1.For bank balances denominated in foreign currencies, agree the closing exchange rates used to published records and test the translation calculations.G. TEST CASH ON HAND 1. Arrange to count, or to have independent client personnel count, the selected funds (possibly on a surprise basis).2. If funds selected include significant items other than currency and coin, make a selection of such items and trace them to supporting documents (e.g., vouchers, receipts, undeposited cheques) for indication of validity.CONCLUSION: BANK AND CASH NOT MATERIALLY OVERSTATED.2 Accounts ReceivablePROCEDUREDONE BY W/P REFInterimFinalInterimFinalA. A/R CIRCULARISATION1.Obtain a list of accounts receivable at year end. 2. Select representative samples from the listing for sending out close confirmation. (sample # = M/J)3. Prepare a confirmation control schedule, showing the names of debtors selected, the outstanding amount, the date of sending of confirmation, date of reply, confirmed amount, reconciliation schedule reference if discrepancy exists, and alternative procedure schedule reference if no reply till the end of fieldwork.B.ALTERNATIVE PROCEDURE TO A/R CIRCULARISATION 1.For A/R confirmation not received, obtain a breakdown of the outstanding balance at year end. Select representative samples from individual invoices. 2.For selected samples, trace to signed delivery notes issued. Ensure goods are actually delivered before year end.3.Check subsequent settlement of selected invoices for correctness.C. A/R VALUATION1. Write a summary of A/R provision which should detail the criteria of making a provision or not suggesting a provision. Review the aging analysis and subsequent settlement for reference. The summary should demonstrate that the provision in general ledger is adequate but not excessive.PROCEDUREDONE BY W/P REFInterimFinalInterimFinalC. A/R VALUATION ( continued)2. Prepare a A/R turnover period summary with reference to the sales figure. Comment on the reasonableness of the findings.3. Compare write - off with the level in previous years and with prior years allowances, and review supporting documentation for significant write-offs. CONCLUSION: DEBTORS NOT MATERIALLY OVERSTATED.D.A/R CUT OFF 1. Overstatement test on before year end debitsa.Select material debits to the A/R account * weeks before y.e.b. For the samples selected, trace to respective invoices and delivery notes. Ensure the transaction has been recorded in the correct accounting period.2.Understatement test on sales return / allowancea.Select material sales return/allowance from clients records for * weeks before and after year end.b.Trace to supporting documents to ascertain the validity of the return/allowances.c.Check Cr. posting to A/R account and ensure it is recorded in the correct accounting period.* The length of the period normally depends on the operating cycle and the assessment risk.PROCEDUREDONE BY W/P REFInterimFinalInterimFinalD.A/R CUT OFF ( continued )3.Understatement Test on Receipta.Select material receipts from bank statements for * weeks before y.e. b.Trace to receipt vouchers to ensure the validity.c.If they are receipts from debtors, check credit posting to the debtors account to ensure the receipts are recorded in the correct accounting period.CONCLUSION: CUTOFF PROPER. 3 Advance to SuppliersPROCEDUREDONE BYW/P REFInterimFinalInterimFinalA.CIRCULARISATIONa.Obtain a list of advance to suppliers at year end and agree the general ledger. Inquire about the nature of the amount.b. Select representative samples from the listing for sending out close confirmation. (sample # = M/J)c. Prepare a confirmation control schedule, showing the names of supplier selected, the outstanding amount, the date of sending of confirmation, date of reply, confirmed amount, reconciliation schedule reference if discrepancy exists, and alternative procedure schedule reference if no reply till the end of fieldwork.B. ALTERNATIVE PROCEDURE a.For confirmation not received, obtain a breakdown of the outstanding balance at year end. Select representative samples from individual invoices. b.For selected samples, trace to contract signed and payment invoice. Check the amount are actually paid before year end.c.Check subsequent receipt of goods.CONCLUSION: NOT MATERIALLY OVERSTATED.4 Other ReceivablePROCEDUREDONE BY W/P REFInterimFinalInterimFinal1.Obtain a list of Other Receivable at year end, check casting and foreign exchange translation if any, and note the nature of other receivable and evaluate its appropriateness in light of the nature of clients business.2. Tested the balance, on a sample basis to independent evidence, such as payment records, etc., and review the year end balance for reasonableness.3. Confirmation could be arranged if the balance is material and there is no other means to audit the balance.4. For inter-company balances, confirmations should be sent if the entities are not audited by LLA. Otherwise, confirm the amount with LLA auditors responsible for that particular entities.5. Evaluate if any provision for write-off required for uncollectible items.CONCLUSION: NOTMATERIALLY OVERSTATED5 StockPROCEDUREDONE BY W/P REFInterimFinalInterimFinalI. OBSERVE AND TEST COUNT INVENTORIESA. Obtain inventory count instruction and assess the control;B. Attend inventory count and tour around the warehouse and obtain count list;C. Physical count on a sample basis of material item (monetary);D. Select samples from count list for O/S;E. Select samples from physical items to count list for U/S;F. Identify slow moving or obsolete inventory item.G. Obtain cut off data.H. Complete Inventory count report.* If we do not attend client count on the year ending date, perform the procedure IX.I