sop3资料014-审计工作程序auditprogram.docVIP

AUDIT PROGRAM PAGE PAGE 1 PROCEDURE DONE BY W/P REF Interim Final Interim Final A. TEST BANK RECONCILIATION 1. Obtain bank reconciliation statements for all bank accounts at year end, test check foreign exchange translation if any and agree to the bank statements and general ledger. 2. Review the reasonableness of the reconciling items and check casting of the reconciliation. 3. Extract the natures of all “bank payments and receipts not yet recorded “contained in the reconciliation, and make appropriate audit adjustment if the amount is significant. B. CIRCULARISATION OF BANK BALANCES 1. Obtain confirmation directly from bank for all bank accounts. a. Agree bank confirmations with the balances shown on the reconciliation statement/bank statement. b. Ensure all relevant information supplied by bank is properly disclosed in the accounts. C. UNDERSTATEMENT TEST ON UNPRESENTED CHEQUES 1. Select * material cheque payments for one month after year end from bank statements. 2. Trace to cheque stub to check issuance date. 3. If cheque issued before y.e., check inclusion in bank reconciliation. 4. If cheque issued after y.e., examine the payment details. * The number of sample selected is judged by the risk assessment Cash and Bank PROCEDURE DONE BY W/P REF Interim Final Interim Fianl D. O/S TEST ON UNBANKED RECEIPTS 1. Select material unbanked receipts from the reconciliation statement. 2. Check the subsequent bank-in to pay-in slips and bank statements. Investigate the reasons for any delay of banking-in. E. TEST FOR WORTHLESS CHEQUES 1. Scrutinise the bank statements for 1 month after year end for items stated debit as advised. 2. Trace to corresponding bank advice to determine the nature of the items. 3. For dishonest cheques, check the debtors details. 4. Trace to clients payment history for subsequent settlement. Check bank pay-in slip for subsequent bank in. F. TEST EXCHANGE DIF