Auditing

Topics: Invoice, General ledger, Accounts receivable Pages: 17 (2363 words) Published: December 9, 2012
|Client name (客户名称) |Completed by |Exceptions | |Year-end (被审计年度) 年 月 日 | |(none unless noted) | | |编制人 |异常事项 | |Audit program/审计程序 | | | |Accounts Receivable and Notes receivable | | | |应收账款和应收票据 Reference: C | | | |Objective(审计目标):1。 确定应收账款及应收票据是否存在(existence)2.记录是否完整(completeness),3。资产负债表日余额是否 | |正确(value),坏帐准备计提是否恰当,计价是否正确(value, accuracy) 4。披露是否恰当(disclosure) | | | | | |Ⅰ. Understanding the Company’s Procedures | | | |了解客户的程序 | | | | | | | |Update our carryforward documentation of the company’s procedures regarding the | | | |recognition of revenue and the related receivables. Briefly highlight here (or on a | | | |separate piece of paper) any significant changes to procedures in the current period | | | |which were identified (if there are no significant procedural changes and all of the | | | |information listed below is included in last year’s procedures, indicate ‘no | | | |significant changes’ here and file the procedures in the Carryforward File); discuss | | | |the changes with the team leader to ascertain whether any modifications in the scope | | | |of our audit is required. Our procedural information should specifically include the | | | |following information: | | | |更新我们以前年度获得的关于收入和相关的应收账款的程序的文件。简单的标注(或者在独立的一| | | |张纸上说明)在本期有重要改变的程序。(如果没有重要的程序改变并且下面列出的所有信息包括| | | |在去年的程序里,指出“没有重要的改变”然后把程序放进以前的文件里);和外勤小组负责人讨论| | | |变动来确定是否修改审计范围是必要的。为存档获得的信息应该明确的包括下面的内容: | | | | | | | |A list of the company’s business lines and the products being sold to customers under | | | |each business line. | | | |公司所在行业,主要产品和购买不同产品的主要客户的清单。 | | | |For each product or product category, an overview of the terms of business which the | | | |company has agreed with the customers(what portion of the sales are for cash or for | | | |credit? If credit is available, are the payment terms 30,60,or 90 days. Are there any | | | |penalties for late payment). | | | |对于每种/每类产品,审阅公司和客户对交易条款达成的协议(现销和赊销的比例是多少?如果采 |...
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