accaF8实质性审计程序总结大全.docVIP

SubstantiveproceduresAdditionsanddisposals Additions Obtainabreakdownofadditions,andagreetothenon-currentassetregistertoconfirmcompletenessofplantequipment(PE).1.具体的breakdown与固资帐比查完整性 Selectasampleofadditionsandagreecosttosupplierinvoicetoconfirmvaluation. 2.抽样与发票核对查价值 VerifyrightsandobligationsbyagreeingtheadditionofplantandequipmenttoasupplierinvoiceinthenameofPear.3.查发票署名查权利与义务 ForasampleofadditionsrecordedinPEphysicallyverifythemonthefactoryfloortoconfirmexistence.4.查实体.存在性 Reviewboardminutestoensurethatsignificantcapitalexpenditurepurchaseshavebeenauthorisedbytheboard.5.查董事会记录 Reviewtheli