kpmg 重点 审计程序 审计步骤 指南

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1、AuditProgram31December2000PreparedbyDateReviewedbyDateApprovedbyDateCLIENTYEARENDAUDITPROGRAMFORCash&BankRefAuditProcedures-Nature,TimingandExtentW.P.Ref.Performedby_____1.Comparethelistingofcashandbankaccountswiththoseofpriorperiodsandinvestigateanyunexpectedchanges(e.g.,

2、creditbalances,unusuallargebalances,newaccounts,closedaccounts)ortheabsenceofexpectedchanges._____2.Reviewinterestreceivedinrelationtotheaveragecashandbankbalances.Cashbalances_____3.(a)Obtainacopyofthelistofbalancesofcashasat31/12/1999and31/12/2000.(b)Checkcastingandagree

3、totalwithgeneralledgercontrolaccount._____4.Scancashentriesnotinganyunusualitemsandmakefurtherinvestigationwhereconsiderednecessary.BankBalances_____5.(a)Obtainacopyofthelistofbalancesofbankasattheperiodenddate;and(b)Checkcastingandagreetotalwithgeneralledgercontrolaccount

4、.6.BankConfirmationrequest(Note2)(a)Getastandardbankconfirmationrequestformfromthestationerycupboard.(b)Fillintheclientname,ourreferencenumberandtheperiodoryearenddate(pleasespecify)forthebanktoconfirm.(c)Givethepartialcompletedformtotherelevantclientstaff.(d)Requestthecli

5、enttoperformthefollowingtasks:·Stamptheformwiththecompanychop;·Havetheformsignedbyanauthorizedsignatory;·Fillinthebalancesintheappropriateboxes;·Foritemswhicharenotapplicableforthecompany,fillin“N/A”inthecorrespondingboxes;and·Confirmtouswhethertheformcanbesenttothebankbym

6、ailoriftheclientisrequiredtotaketheconfirmationtothebank.CLIENTYEAREND31December2000AUDITPROGRAMFORCash&Bank(Continued)RefAuditProcedures-Nature,TimingandExtentW.P.Ref.PerformedbyBankBalances(Continued)(e)Checkthecompletedconfirmationformtoensurethefollowing:·thebalancesag

7、reedtothebankstatementsasattheconfirmationdate;·theformisproperlysigned;·theclienthasfilledinallsecurityandguaranteerelatedmattersonthebankconfirmation;and·Sendthebankconfirmationformtothebankbypost.OrIftheclientstaffhastotaketheconfirmationtothebank,arrangeastafftogowithh

8、im/her.(Note3)(f)Keepcopiesoftheconfirmationinthefileuntilrepliesareobtainedfromthebanks.