销售与收款循环控制测试工作底稿2012年度.pdfVIP

Saandcollectioncyclecontroltesting

Accountingfirm:ShuLunPanAccountingFirm(SpecialGeneralPartnership)

Auditedunit:XXXCo.,Ltd.Auditor:AuditorADate:2012.XX.XXIndexnumber:XSC-0

Reviewitems:SaandcollectioncyclecontrolAccountingperiod:2012.12.31Reviewer:ReviewerBDate:2012.XX.XXPage:

testing

Preparation

instructions:

Thisauditworkingpaperisusedtorecordthe

following:

(1)XSC-1:Summarizethemaincontentsandconclusionsoftestingtheeffectivenessofinternal

controloperationsinthiscycle;(2)XSC-2:Recordthecontroltestingproceduresandprocesses.

Theworktotesttheeffectivenessofthisloopcontrol

operationincludes:

1.Basedontheunderstandingofthecontrolactivitiesofthesaandcollectioncycleoftheauditedunit,

determinethecontrolactivitiestobetested.2.Testtheeffectivenessofthecontrolactivitiesandrecordthetest

procedures,processesandconclusions.3.Basedonthetestconclusions,determinetheimpactonthenature,

timeandscopeofthesubstantiveprocedures.

Testtheeffectivenessofthiscyclecontroloperationandformthefollowing

auditworkingpapers:

1.XSC-1:Controltestsummarytable2.XSC-2:

Controltestproceduresandprocessrecords

被审计单位：XXX审核员：审核员A日期：2012.XX.XX索引号：XSC-1

项目：销售与收款循环控制测试汇总表期间：2012.12.31复核员：复核员B日期：2012.XX.XX页次：