安永会计师事务所全球审计指引

安永会计师事务所全球审计指引AppendixA:PrimarySubstantiveProcedures(PSP)byAccount[S11_Exhibit1]Aswearedesigningourauditprocedures,considerthefactthatweperformPrimarySubstantiveProcedures(‘PSP’)onallauditengagementsforallsignificantaccounts,regardlessofthecombinedriskassessments.ThePSPsareapplicabletoallindustriesandfinancialreportingframeworksandarebasedonastandardizedsetofsignificantaccounts,whichincludesastandardnamingconventionandtheglobalworkingpaperindex(forexample,C:Cash,includingbankbalances).EachPSPincludesatitlethatdescribestheobjectiveoftheprocedure.Inaddition,themostrelevantassertionshavebeenindicatedforeachoftherespectiveprocedures.PSPsdescribethenatureoftheprocedurestobeperformed.Aspartofthedevelopmentofourauditprocedures,wealsoincludethetimingandextentofthePSPs.However,thetimingandextentoftheprimaryproceduresperformedwillbeaffectedbyourcombinedriskassessments.Someoftheprimaryproceduresmaybeperformedastestsofcontrolsaswellassubstantiveprocedures(knownasdual-purposetests).PSPsontheirownwillnotnecessarilyprovidealloftheauditevidenceweneedonaparticularassertionforasignificantaccount.Therefore,ourauditproceduresalsoincludeothersubstantiveprocedureswebelievearenecessarytoappropriatelyrespondtoourcombinedriskassessment.Inaddition,whendevelopingourauditproceduresweconsidertheapplicabilityofanyIllustrativeSectorSpecificSubstantiveProceduresthatareavailable.

*

BalanceSheetandProfitLossLegendBalanceSheet(B/S)E=ExistenceV=ValuationC=CompletenessR&O=Rights&ObligationsP&D=PresentationandDisclosure

ProfitLoss(P/L)O=OccurrenceM=Measurement安永会计师事务所全球审计指引全文共23页，当前为第1页。C=Completeness安永会计师事务所全球审计指引全文共23页，当前为第1页。P&D=PresentationandDisclosure

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

E

V

C

R&O

P&D

O

M

C

P&DCCash,includingBankBalances

1Bankconfirmations:Obtainacompletelistofbankaccounts(debitandcreditbalances)aswellasrelatedloanandsimilarcontracts.Obtain,ataminimum,bankconfirmationsforallmajordepositoryanddisbursementaccounts,andbankaccountsclosedduringtheyearandotheraccountsasappropriate,basedonthenatureoftheaccounts(e.g.,wemaydecidenottoconfirmsomeimprestbankaccounts,pass-throughbankaccounts,ornon-operatingbankaccountswithlimitedactivity)toconfirmtherelationshipwiththebankincludingcontingencies,liens,pledges,restrictionsontheclient’sassets,guaranteedamountsetc.Documentintheworkpaperstherationalefortheselectionofbankaccountsforconfirmation.

XXXXX

2Bankreconciliations:Examinetheclient’sbankreconciliationasofyear-end,includingcash-in-transitaccounts(e.g.,insubledgers),toverifytheproperreconciliationofbankstatementsandgeneralledgeraccounts.

XXX

3Cashcutoff:Testcutoffofcashreceiptsandcashdisbursementsfortransfersbetweendifferentbankaccountsatthebalancesheetdate.

X

X

安永会计师事务所全球审计指引全文共23页，当前为第2页。4安永会计师事务所全球审计指引全文共23页，当前为第2页。Cashvaluation:Testappropriatevaluationofcashandcashequivalents(includingoverdrafts)inforeigncurrencies.

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DDMarketableSecurities

1Verificationofexistenceandownership:Verifytheexistenceandownershipofrecordedsecuritiesthroughconfirmationorexaminationofevidenceofownership(e.g.,stockcertificates,bankstatements,brokerstatements).

X

X

2Detailedconfirmationreview:Reviewconfirmationrepliesforevidenceoftheexistenceofmarketablesecurities,andofliens,pledgesorothersecurityinterestsinmarketablesecurities.

X

XXX

3Marketvaluation:Inspectmarketquotationsorotherevidenceofcurrentvalueofmarketablesecurities,includingthoseinforeigncurrencies.

X

X

4Valuationinaccordancewithaccountingpolicies:Testthatmarketablesecuritiesarecarriedinaccordancewiththeclient'saccountingpoliciesorapplicablefinancialreportingframework.

X

X

RELEVANTASSERTIONS*

B/S

P/L安永会计师事务所全球审计指引全文共23页，当前为第3页。Index安永会计师事务所全球审计指引全文共23页，当前为第3页。SignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DEAccountsReceivabletrade

1Agreementofsubledgerwithgeneralledger:Agreereceivablessubledgertothegeneralledgercontrolaccountandinvestigatelargeandunusualreconcilingitems.

X

X

2Confirmationsandsubsequentcashreceipts:Verifytheexistenceofaccountsreceivabletradethroughconfirmation,examinationofsubsequentcashreceipts,orotheralternativeprocedures,asappropriate.

ConsiderusingtheauditrisktablesorEYMicroSTARTtodeterminetheextentofthesampleordocumenttherationaleforthesampleselectionintheworkpapers.

XX

XX

3Rollforwardprocedures:Ifaccountsareverifiedataninterimdate,reviewthe‘rollforward’ofactivityfromtheinterimdatetothebalancesheetdateinamannerresponsivetoourcombinedriskassessmentandcomparelevelofactivitywithpriorperiods.Investigateunusualitems;considerconfirming(atthebalancesheetdate)significantnewaccountsandthoseaccountswithsignificantincreasesordecreasesbetweentheinterimdateandthebalancesheetdate.

XXX

安永会计师事务所全球审计指引全文共23页，当前为第4页。4安永会计师事务所全球审计指引全文共23页，当前为第4页。Accountsreceivablecutoff:Performanalyticalprocedurestoidentifypeaksinsalesvolumeinthelastfewdaysorweeksoftheyearandtestcutoffbyinspectingsalesregister,billings,shippingdocumentsandothersupportingdocumentsbeforeandaftertheyearenddate.Whereweperformsubstantiveproceduresataninterimdate,weperformcutofftestingatthatdatealso.

X

X

5Allowancefordoubtfulaccounts:Evaluatetheadequacyoftheallowancefordoubtfulaccounts.

X

X

6Otheradjustmentstoaccountsreceivable:Evaluatetheadequacyofotheradjustmentstoaccountsreceivables,suchasrebates,creditmemos,discounts.

X

X

7Accountsreceivableinforeigncurrencies:Testappropriatevaluationofaccountsreceivablesinforeigncurrencies.

X

X

8Creditbalancesandunusualitems:Inquireaboutorreviewthelistofcreditbalancesandinvestigatelargeitems.

X

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DFInventories

1Observationofphysicalinventories:Observethetakingofphysicalinventories.Verifythatclientcountinstructionsarefollowedandthatinventoriesownedbyothersareseparated.Performappropriatetestcountsandtracetestcountstotheinventorycompilation.

XXXX

安永会计师事务所全球审计指引全文共23页，当前为第5页。2安永会计师事务所全球审计指引全文共23页，当前为第5页。Confirmationofinventoriesheldbyothers:Ifsignificant,confirminventoriesheldbyothersatthephysicalinventorydateandtraceconfirmedquantitiestotheinventorycompilation;considerobservingthesephysicalinventoriesaswell.

X

XX

3Reconciliationofinventorycompilationwithgeneralledger:Reviewthereconciliationofthevaluedphysicalinventorycompilationwiththegeneralledgeraccountbalancesandtheperpetualinventoryrecords.Investigatelargeandunusualreconcilingitems.

XX

4Rollforwardprocedures:Ifinventoriesaretakenataninterimdate,reviewthe‘rollforward’documentationinamannerresponsivetoourcombinedriskassessmentandinvestigateunusualitems.

XX

5Inventorycutoff:Tracethecutoffinformationobtainedduringthephysicalobservationtotheaccountingrecordsofsalesandpurchases.

X

X

6Valuationinaccordancewithaccountingpolicies:Testthevaluationofinventorytoverifythatitisperformedinaccordancewiththeclient’saccountingpoliciesorapplicablefinancialreportingframework.

X

X

7Netrealizablevaluetesting:Testtheallowancestoreducethevaluationofinventorytonetrealizablevalue,e.g.,reservesforslowmovingitems,obsolescenceorlowerofcostormarket.

X

安永会计师事务所全球审计指引全文共23页，当前为第6页。

安永会计师事务所全球审计指引全文共23页，当前为第6页。

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DGPrepaidexpenses,deferredchargesandotherassets

1Verificationofexistenceandvaluation:Verifyexistenceandcarryingamountsthroughexaminationofsupportingdocuments,orconfirmationoracombinationofthoseprocedures.

XXXXX

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DHInvestments,includinginvestmentsinaffiliates

1Verificationofexistenceandownership:Verifytheexistenceandownershipofrecordedinvestments,includingthoseinaffiliates,throughconfirmationorexaminationofevidenceofownership.Investigateunusualitems.

X

XXX

2Detailedminutesreview:Reviewminutes(shareholders,board,executivecommittee,etc.),agreementsandconfirmationrepliesforevidenceofexistence,liens,pledgesorothersecurityinterestsininvestments;andofcommitmentstoacquireordisposeofinvestments.

XXXXX

安永会计师事务所全球审计指引全文共23页，当前为第7页。3安永会计师事务所全球审计指引全文共23页，当前为第7页。Valuationinaccordancewithaccountingpolicies:Inspectmarketquotations,financialstatementsofinvesteesandotherevidenceofcurrentvalue,costorequityamountofinvestmentsandtestthatinvestmentsarecarriedinaccordancewiththeclient’saccountingpoliciesorapplicablefinancialreportingframeworkincludingforeigncurrencytranslations.

X

X

4Impairmenttesting:Useinformationobtainedduringtheauditindeterminingwhethermanagementhasidentifiedappropriateindicatorsofimpairmentandverifythatappropriateadjustmentsaremadeinaccordancewiththeapplicablefinancialreportingframework.

X

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DIIntercompanybalancesandtransactions

1Verificationofintercompanyaccountbalances:Obtainacompletelistofaffiliatedcompaniesandobtainconfirmationofreceivablesfromandpayablestoaffiliates,oragreetheaccountbalanceswiththoseintheaffiliates'records.

XXXXX

2Valuationofintercompanyaccounts:Testthecarryingamountsofintercompanyaccounts,includingthoseinforeigncurrencies.

X

3Intercompanyaccountscutoff:Testcutoffbyinspectingsalesregister,billings,shippingdocumentsandothersupportingdocumentsbeforeandaftertheyearenddate.

X

X

安永会计师事务所全球审计指引全文共23页，当前为第8页。4安永会计师事务所全球审计指引全文共23页，当前为第8页。Allowancefordoubtfulintercompanyreceivables:Evaluatetheadequacyoftheallowancefordoubtfulintercompanyreceivablesconsideringtheagingandfindingsfromauditproceduresperformedintheareaofinvestments.

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DJLong-termreceivables,non-currentdeposits,andotherlong-termfinancialassets

1Verificationofexistenceandownership:Verifytheexistenceandownershipoflong-termreceivablesthroughconfirmationorexaminationofsupportingdocumentation.

XXXXX

2Valuationoflong-termfinancialassets:Testthecarryingamountsoflong-termfinancialassets.

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DKProperty,plantandequipmentandrelatedincomestatementaccounts

安永会计师事务所全球审计指引全文共23页，当前为第9页。安永会计师事务所全球审计指引全文共23页，当前为第9页。Agreementofsubledgerswithgeneralledger:Obtainascheduleofproperty,plantandequipment,includingcapitalizedleases,andrelatedadditions,disposals,reclassificationsanddepreciation,depletionand/oramortization(PPEsubledger)andagreebalancestotherespectivegeneralledgeraccounts.

XXX

XX

2Additionsanddisposals:Forsignificantadditionsanddisposalsduringtheyear,examineinvoices,capitalexpenditureauthorizations,leasesandotherdatathatsupporttheseadditionsanddisposals.

XXXXX

X

X3Leases,repairandmaintenance:Reviewandexaminesupportforrentalsunderoperatingleasesandforsignificantchargestorepairs,maintenanceandotherexpenseaccountstodetermineiftheyshouldbecapitalizedasproperty,plantandequipment.

X

X

X

X4Depreciation,depletionandamortization:Reviewreasonablenessofdepreciation,depletionandamortizationchargebyreferencetotheclient'saccountingpolicyorapplicablefinancialreportingframeworkandexpectationforcurrentyear.

X

XX

X5Impairmentsofproperty,plantandequipment:Useinformationobtainedduringtheauditindeterminingwhethermanagementhasidentifiedappropriateindicatorsofimpairment.

X

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DLIntangibles,includingGoodwill

安永会计师事务所全球审计指引全文共23页，当前为第10页。1安永会计师事务所全球审计指引全文共23页，当前为第10页。Evidenceofchangesinintangibles:Obtainascheduleofintangibles,includinggoodwill,andtestthebasesonwhichadditions,amortizationanddisposalsarerecorded.

Examineinvoices,authorizations,contracts,agreements,andotherdatathatsupportownershipofintangiblescapitalizedanddisposedofduringtheyear.

XXXXX

2Impairmentofintangibles:Determinewhetherwritedownsarerequired,inaccordancewiththeclient’saccountingpoliciesorapplicablefinancialreportingframeworktoreflectimpairmentofthecarryingamountsofintangibleassetsorgoodwill.

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DMNotespayable

1Verificationofnotespayableandrelatedobligations:Confirmnotespayableorreviewsupportingdocumentationastoamountsowed,terms,collateralandrestrictionsandthedebtor'scompliancewiththeloanprovisionsandidentifyliens,securityinterests,andassetspledgedasloancollateral.

XXXXX

2Inspectionofcontracts:Inspectdocumentationofloanagreementsorothershort-termlendingarrangements(e.g.,factoring)todeterminetheterms,restrictions,revolvinglinesofcredit,andotherpertinentprovisionsofnotespayable.

XXXXX

3Compliancewithcontractterms:Testcalculationsandotherevidencerelatingtocompliancewiththeterms,restrictions,orotherprovisionsofloanagreements.

X

XX

安永会计师事务所全球审计指引全文共23页，当前为第11页。安永会计师事务所全球审计指引全文共23页，当前为第11页。

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DNAccountspayable,trade

1Agreementofsubledgerwithgeneralledger:Agreetheaccountspayablesubledgertothegeneralledgercontrolaccountandinvestigatelargeandunusualreconcilingitems.

X

X

2Unusualitemreview:Inquireaboutorperformareviewoftheaccountspayablesubledgerforunusualitems,e.g.,significantdebitbalancesintheaccountspayablesubledgerorotherunexpectedamountstoverifyproperclassificationandvaluation.

XXXXX

3Accountspayablecutoff:Performcutofftestsforgoodsandservicesreceivedaswellasforsuppliercreditmemostoverifythattransactionsarecompletelyrecordedinthecorrectperiod.

X

XX

4Searchforunrecordedliabilities:Performasearchforunrecordedliabilitiesattheyearenddatebyselectingsubsequentdisbursementsandunmatchedinvoicesandreceivingreports.

XX

5Valuationofaccountspayable:Testappropriatevaluationofaccountspayableinforeigncurrencies.

X

安永会计师事务所全球审计指引全文共23页，当前为第12页。安永会计师事务所全球审计指引全文共23页，当前为第12页。

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DOIncometaxes,deferredtaxesandrelatedincomestatementaccounts

1Reconciliationofaccountingtotaxableincome:Testthereconciliationofthecurrentyearbook/localGAAP/statutoryandtaxableincome,validatethesplitbetweenpermanentandtimingdifferences,andcomparereconcilingitemswiththoseinprioryearsandexaminesupport.

X

X

X

X

X2Provisionsforincometaxes:Testcomputationsofprovisionsforcurrentanddeferredincometaxesforthecurrentyearandreconciletoappropriatebalancesheetandincomestatementaccounts.

X

X

X

X3Impairmentofdeferredtaxassets:Investigatepotentialimpairmentsofdeferredtaxassets.

X

X

X

4Movementofincometaxaccountbalances:Reviewthemovementofincometaxaccountbalancesfromprioryear(includingthosecurrentlypayableordeferred)andvaluationallowancesfordeferredtaxassets.

XX

XXX

5Provisionsforcertaintaxpositions:Determinewhetherprovisionhastobemadeforanytaxpositionstakenbytheclientorothertaxcontingencies,e.g.,asaresultofrelatedpartytransactions,thatmaybechallengedbytaxauthorities.

X

XX

X

X安永会计师事务所全球审计指引全文共23页，当前为第13页。6安永会计师事务所全球审计指引全文共23页，当前为第13页。Basisforrecordingrelatedpartytransactions:Testthatintercompanyandotherrelatedpartytransactionshaveavalidbusinessreasonandarerecordedonanarm'slengthbasis.Ifindoubt,considertheinvolvementofappropriateEYprofessionals.

X

XX

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DPProvisions,accruedandotherliabilities,deferredincome

1Correctnessandcompletenessofprovisions:Reviewthescheduleofprovisions,accruedliabilitiesanddeferredincomeforcorrectnessandcompleteness,agreeamountstothegeneralledgeraccountsandverifypropercutoff.

X

X

2Pensionandotheremployeerelatedlong-termreserves:Examinethecompositionandcomputationofpensionandotheremployeerelatedlong-termreservesforreasonablenessandconsidertheinvolvementofEYprofessionals.

XX

3Appropriatenessofotherliabilities:Reviewotherliabilitiestodeterminetheyareappropriate.Determinethattheamountsappeartobereasonableincomparisonwithprioryearsandunderconsiderationofyourunderstandingoftheclient'sbusinessandchangestoit.

X

安永会计师事务所全球审计指引全文共23页，当前为第14页。4安永会计师事务所全球审计指引全文共23页，当前为第14页。Detailedreviewoflawyersconfirmations:ReviewlawyerconfirmationsasrequiredinthePGAP,minutesandotherdocumentstoverifythatappropriatereserves/accrualshavebeenrecordedbytheclient.

XXXXX

5Searchforunrecordedreservesandaccruals:Searchforunrecordedreserves/accruals,e.g.,relatedtoemployees,contracts(rent,lease),finance(interest),sales(productandservicewarranties,commissions,returns),purchases(goodsandservices,licenses,royalties),servicesreceived(audit,tax,legal,consulting).

XXX

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DQLong-termdebt,leasesandrelatedincomestatementaccounts

1Long-termdebtinterestexpensesandcompliancewithagreements:Reviewsummaryoflong-termdebtandinterestpreparedbytheclientforreasonablenessofcalculationsofinterestexpenseandaccruedinterestincludingforeigncurrencytranslationsandagreeschedulestogeneralledger.Testcompliancewiththeterms,maturities,restrictivecovenants,orotherprovisionsofdebtagreements.

XXXXX

XXXX2Inspectionofnewagreements:Fornewagreementsintheyearunderaudit,inspectoriginalorauthenticatedcopiesofdebtagreements,orotherrelateddocumentstotesttheterms,restrictivecovenantsandotherpertinentprovisionsoflong-termdebt.

XX

X安永会计师事务所全球审计指引全文共23页，当前为第15页。3安永会计师事务所全球审计指引全文共23页，当前为第15页。Collaterals:Identifyliens,securityinterests,andassetspledgedascollateralfordebt,cross-referencetothecorrespondinggeneralledgeraccountsandverifyproperdisclosures.

XXX

X4Verificationofexistenceandobligations:Confirmlong-termdebtorreviewsupportingdocumentationastoamountsowed,terms,collateral,restrictionsandtheclient'scompliancewiththeprovisionsoftheagreements.

XXXXX

X

5Leaseandrentcontracts:Reviewsummaryofleaseandrentcontractsandtestcorrectpresentation(e.g.,operatingorfinancelease)inthefinancialstatements.

X

X

X

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DSDerivatives/Hedging/Commitments/Contingencies

1Verificationofexistenceandownership:Verifytheexistenceandownershipofrecordedderivativesthroughconfirmationwiththebroker/dealerorcounterpartyorexaminationofevidenceofownership.

Confirmbothsettledandunsettledtransactionswiththebroker/dealerorcounterparty.

Requesttheinclusionofotherinformationaboutthederivatives,suchaswhetherthereareanysideagreements.

X

XXX

2Detailedreviewofminutesandotherevidence:Reviewminutes,contractagreements,andconfirmationrepliesforevidenceandcompletenessoftheexistenceofderivatives,ofliens,pledges,orothersecurityinterestsinderivatives;andofcommitmentstoacquireordisposeofderivatives.

XX

安永会计师事务所全球审计指引全文共23页，当前为第16页。3安永会计师事务所全球审计指引全文共23页，当前为第16页。Inquiryforcompletenessofderivatives:Inquireaboutaspectsofoperatingactivitiesthatmightpresentriskshedgedbyderivatives.

X

4Identificationofembeddedorsurprisederivatives:Identifyanyembeddedorsurprisederivativesnototherwiseidentifiedinsteps1to3above,e.g.,usethederivativesidentifiertool(e.g.,U-261orIFRS).

X

5Testoffairvalueofderivatives:Testthefairvalueofderivativesandtheappropriaterecordinginthefinancialstatements.

X

6Inquiryforcompletenessofsignificantcommitments:Inquireofmanagementforcompletelistingofsignificantcommitments,e.g.,purchaseorsalecontracts,fixed-pricedorlong-termagreements,serviceguarantees,insurancepoliciesanddeterminewhetherornotdisclosuresneedtobemade.

XXX

7Identificationofsignificantcontingencies:Reviewlawyers´confirmationsandotherappropriatedocumentsforsignificantcontingenciesanddeterminewhetherornotaccrualshavetoberecordedand/ordisclosuresmade.

XXXXX

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DTEquity

安永会计师事务所全球审计指引全文共23页，当前为第17页。1安永会计师事务所全球审计指引全文共23页，当前为第17页。Equityreconciliationschedule:Obtainanequityreconciliationschedule,includingretainedearnings,agreetogeneralledgeraccountsandtestmovementsfromprioryearendtocurrentyearendtoverifyproperaccountingforchangesinequity,(e.g.,profitdistributions,otherequityreductionsorincreases)anddeterminecompletenessandcompliancewithlawsandregulationsincludingtaxationissues.

XXX

2Minutesandequitytransactions:Reviewboardofdirector,shareholderandcommitteemeetingminutesaswellaschangestothearticlesofincorporationforissuesaffectingthefinancialstatementsincludingthenotes.Ifapplicable,confirmallsignificanttransactionswithatransferagentorshareregistrar.Agreeanychangesinstocktothegeneralledger.

X

X

3Inquiryforstockoptionagreements:Inquireofmanagementforanystockoptionagreementsanddetermineappropriatefurtherauditprocedures.

XXX

4Appropriatenessofdividendpayments:Verifythatalldividendpaymentsareappropriatelyapprovedanddeclared,andthattaxregulationshavebeenfollowed.

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DUARevenue/Sales

1Overallanalyticalreviewforsignificantincomestatementaccounts:Performanoverallanalyticalreviewforallsignificantincomestatementaccountsandinvestigateanysignificantchangesorlackofexpectedchanges,e.g.bymeansofcomputer-assistedaudittechniques(CAAT).Includethoseaccountsnotalreadycoveredthroughbalancesheetaccounttesting.

X

XX安永会计师事务所全球审计指引全文共23页，当前为第18页。2安永会计师事务所全球审计指引全文共23页，当前为第18页。Revenuerecognitionprocedures:Performrevenuerecognitionprocedures(ifnotalreadycoveredbytestsofaccountsreceivables,tradeandintercompany),forexample,analyticalproceduresusingdisaggregateddata(e.g.,bymonth,byproductline,bygeographicalarea,bysegment),inquiryofsalesandmarketingpersonnelforanyunusualtransactions,

orsimilaritems,reviewofthetermsofsalesagreements-includingsalesincentives-andclient'spoliciesforhandlingreturns,

toidentifypotentialunusualtransactionsorevents.

XXX

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DUBOtherIncome

1Contentsofmiscellaneousincome:Understandcontentsofmiscellaneousincomeaccounts.Investigatesignificantunusualtransactions,ifnotalreadycoveredbybalancesheetaccounttesting.

XXXX

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DUCFinanceIncome

安永会计师事务所全球审计指引全文共23页，当前为第19页。1安永会计师事务所全球审计指引全文共23页，当前为第19页。Interestanddividendincome:Testinterestanddividendincomeforsignificantinvestmentsorcheckreasonablenessbycomparingwiththerelatedinvestmentbalances.

XXXX2Changesinvalueofinvestments:Determinethatchangesinthevalueofinvestmentsareproperlyrecordedintheincomestatement.

X

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DVACostofSales

1Comparisonofcostofsaleswithpriorperiod:Obtaindetailofcostofsalesaccountsincomparisonwiththepriorperiod.Investigateandexplainmajorchanges,largeorunusualtransactions,orthelackofexpectedchanges,ifnotalreadycoveredthroughanalyticalreviewofsalesaccountsincludinggrossmarginanalysis.

XXXX2Largeandunusualexpensereview:Reviewtheappropriatenessoflargeandunusualexpenses.

X

RELEVANTASSERTIONS*

B/S

P/LIndexSignificantAccountandPrimarySubstantiveProcedures

EVCR&OP&D

OMCP&DVBPayroll

安永会计师事务所全球审计指引全文共23页，当前为第20页。1安永会计师事务所全球审计指引全文共23页，当前为第20页。Payrollanalytics:Comparetheaveragepayperemployeeorhourtoprioryearincludingemployeebenefits,ifsignificant.Considerdis-aggregatingtotypesofemployeesorbylocation.

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