四大审计底稿模板

四大审计底稿模板

篇一：XX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：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 XX

Prepared by

Reviewed by

Approved by

Date

Date

Date

CLIENT

YEAR END

_____ 1. Compare the listing of cash and bank accounts with those of prior

periods and investigate any unexpected changes (, 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/XX.

(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 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 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