审计程序指引oneofBigFour
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XX30 SAS 审计程序指引
5130银行存款 (1)
应收账款 (2)
其它应收款 (4)
预付帐款 (4)
应付帐款 (5)
预收账款 (7)
预提费用和其他应付款 (8)
存货 (9)
无形资产 (15)
待摊费用 (15)
固定资产 (16)
银行借款 (18)
工资 (20)
应交税金 (20)
实收资本及资本公积 (22)
主营业务收入、其它业务收入、利息收入 (23)
主营业务成本 (25)
工资费用 (26)
管理费用、销售费用、财务费用以及营业外支出 (26)
5130银行存款
应收账款
其它应收款
预付帐款
应付帐款
SEARCH FOR
I.After y.e. bank statement
1. Check material amount from after year debit to creditor up to field work date
2. Note down all the information, like voucher number, supplier invoice number,
supplier, description
3. Check whether the payment is related to before year end transaction. If yes,
check whether it is included in year end account payable ,accrual or bank reconciliations.
4. If the before year end transaction is included in year end AP ,accrual or bank reconciliations, then cut off is proper.
otherwise, the cut off is improper.
II． After y.e. expense voucher
1. Select material debit amount from after year end purchase and expenses account.
2. Vouch to the respective supplier invoice and note down all the information, like voucher number invoice number, supplier, description etc.
3. Check whether the amount is related to after year end transaction.
4. If yes, then cut-off is proper.
III.Before y.e. debit to creditor
1. Check material amount from before year debit to creditor up to field work date
2. Note down all the information, like voucher number, supplier invoice number,supplier, description.
3. Check whether the payment is related to after year end transaction. If yes,check whether it is included in year end account payable ,accrual or bank reconciliations.
4. If the after year end transaction is included in before year end AP ,accrual or bank reconciliations, then cut off is
proper.Otherwise, the cut off is improper.
IV.UNPROCESSED INVOICE
1. Check the unprocessedl amount from after year creditor up to field work date
2. Note down all the information, like supplier invoice number,supplier, description
3. Check whether the payment is related to before year end transaction. If yes,check whether it is included in year end account payable or accrual.
4. If the before year end transaction is included in year end AP or accrual, then cut off is proper.If the after year end transaction is excluded in year end AP or accrual, then cut off is proper.
预收账款
预提费用和其他应付款
存货
无形资产
待摊费用
固定资产
银行借款
工资
应交税金
实收资本及资本公积
主营业务收入、其它业务收入、利息收入
主营业务成本
工资费用
管理费用、销售费用、财务费用以及营业外支出。