KPMG 重点 审计程序 审计步骤 指南.docxVIP

Audit Program31 December 2000Prepared byDateReviewed byDateApproved byDateCLIENTYEAR ENDAUDIT PROGRAM FOR Cash BankRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by_____1.Compare the listing of cash and bank accounts with those of prior periods and investigate any unexpected changes (e.g., 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 31/12/2000.(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.CLIENTYEAR END31 December 2000AUDIT PROGRAM FOR Cash Bank (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed byBank Balances (Continued)(e) Check the completed confirmation form to ensure the following:·the balances agreed to the bank state