accaF8实质性审计程序总结大全.docx

Substantive procedures – Additions and disposalsAdditions– Obtain a breakdown of additions, and agree to the non-current asset register to confirm completeness of plant equipment (PE) .1.具体的breakdown 与固资帐比查完整性– Select a sample of additions and agree cost to supplier invoice to confirm valuation. 2.抽样与发票核对查价值– Verify rights and obligations by agreeing the addition of plant and equipment to a supplier invoice in the name of Pear. 3.查发票署名查权利与义务– For a sample of additions recorded in PE physically verify them on the factory floor to confirm existence. 4.查实体.存在性– Review board minutes to ensure that significant capital expenditure purchases have been authorised by the board. 5.查董事会记录– Review the list of additions and confirm that they relate to capital expenditure items rather than repairs and maintenance. 6查费用化与资本化问题Disposals– Obtain a breakdown of disposals, cast the list and agree all assets removed from the non-current asset register to confirm existence. 1.具体的与总查存在– Select a sample of disposals and agree sale proceeds to supporting documentation such as sundry sales invoices. 2.无耻法查supporting documentation– Recalculate the profit/loss on disposal and agree to the income statement. 3.重计inventory substantive procedures for balances at the year end.(i) ExistenceAssets, liabilities and equity interests exist.Substantive proceduresDuring the inventory count select a sample of assets recorded in the inventory records and agree to the warehouse to confirm the assets exist.Obtain a sample of pre year-end goods despatch notes and agree that these finished goods are excluded from the inventory records.(ii) Rights and obligationsThe entity holds or controls the rights to assets, and liabilities are the obligations of the entity. (iii) CompletenessAll assets, liabilities and equity interests that should have been recorded have been recorded.Substantive proceduresObtain a copy of the inventory listing and agree the total to the general ledger and the financial statements