accaF8实质性审计程序总结大全

Substantive procedures – Additions and disposals

Additions

– Obtain a breakdown of additions, and agree to the non-current asset register to confirm completeness of plant & equipment (P&E) .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 P&E 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

i nventory substantive procedures for balances at the year end.

(i) Existence

Assets, liabilities and equity interests exist.

Substantive procedures

During 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 obligations

The entity holds or controls the rights to assets, and liabilities are the obligations of the entity.

(iii) Completeness

All assets, liabilities and equity interests that should have been recorded have been recorded. Substantive procedures

Obtain a copy of the inventory listing and agree the total to the general ledger and the financial statements.

During the inventory count select a sample of goods physically present in the warehouse and confirm recorded in the inventory records.

(iv) Valuation and allocation

Assets, liabilities and equity interests are included in the financial statements at appropriate amounts and any resulting valuation or allocation adjustments are appropriately recorded.

Substantive procedures

Select a sample of goods in inventory at the year end, agree the cost per the records to a recent purchase invoice and ensure that the cost is correctly stated.

Select a sample of year-end goods and review post year-end sales invoices to ascertain if net realisable value is above cost or if an adjustment is required.

Substantive procedures

Depreciation

– Review the reasonableness of the depreciation rates applied to the new leisure facilities and compare to industry averages. depreciation rates与同行业比较

– Perform a proof in total calculation for the depreciation charged on the equipment, discuss with management if significant fluctuations arise. a proof in total AP

– Select a sample of leisure equipment and recalculate the depreciation charge to ensure that the

non-current asset register is correct. Recalculate the depreciation charge 为accuracy

– Review the disclosure of the depreciation charges and policies in the draft financial statements.

ACCURACY

– Review profits and losses on disposal of assets disposed of in the year, to assess the reasonableness of the depreciation policies. profits and losses on disposal of assets 是否合理

Food poisoning

1– Review the correspondence from the customers claiming food poisoning to assess whether Pineapple has a present obligation as a result of a past event. 存在

1– Send an enquiry letter to the lawyers of Pineapple to obtain their view as to the probability of the claim being successful.

1– Review board minutes to understand whether the directors believe that the claim will be successful or not.

2– Review the post year-end period to assess whether any payments have been made to any of the claimants. 数字

2– Discuss with management as to whether they propose to include a contingent liability disclosure or not, consider the reasonableness of this.

3 Obtain a written management representation confirming management’s view that the lawsuit is unlikely to be successful and hence no provision is required. 发誓

3– Review the adequacy of any disclosures made in the financial statements.

Substantive procedures over year-end trade payables

– Obtain a listing of trade payables from the purchase ledger and agree to the general ledger and the financial statements. 1账户比数字

– Review the list of trade payables against prior years to identify any significant omissions.

1与去年比数字

–Calculate the trade payable days for Greystone and compare to prior years, investigate any significant differences. 1计算payable days比数字– Select a sample of goods received notes before the year-end and follow through to inclusion in the year-end payables balance, to ensure correct cut-off.

– Review after date payments, if they relate to the current year 2 cutoff

– Obtain supplier statements and reconcile these to the purchase ledger balances, and investigate any reconciling items. 与供货方比较信息accuracy

–Enquire of management their process for identifying goods received but not invoiced or logged in the purchase ledger and ensure that it is reasonable to ensure completeness of payables.

询问对收到货但是未收到发票情况的处理方法– Review the purchase ledger for any debit balances, for any significant amounts discuss with management and consider reclassification as current assets. 数据出现异常与管理层讨论原因

– Ensure payables included in financial statements as current liabilities. 无耻法正确做账

directors’ bonus and remuneration

– Obtain a schedule of the directors’ remuneration including the bonus paid and cast the addition of the schedule.

– Agree the individual bonus payments to the payroll records. 12都是账实对照查准确性– Confirm the amount of each bonus paid by agreeing to the cash book and bank statements.

– Review the board minutes to confirm whether any additional bonus payments relating to this year have been agreed. 董事会记录

–Obtain a written representation from management confirming the completeness of directors’ remuneration including the bonus. 书面

– Review any disclosures made of the bonus and assess whether these are in compliance with local legislation. 查是否合法合规

Audit procedures regarding non-depreciation of buildings

– Review audit file to ensure that sufficient appropriate audit evidence has been collected in respect of this matter.

– Ensure that GAAP does apply to the specific buildings owned by Galartha Co and that a departure from GAAP is not needed in order for the financial statements to show a true and fair view.

– Meet with the directors to confirm their reasons for not depreciating buildings.

– Warn the directors that in your opinion buildings should be depreciated and that failure to provide depreciation will result in a modified audit report.

– Determine the effect of the disagreement on the audit report in terms of the modified opinion being material or of pervasive materiality to the financial statements.

– Draft the appropriate sections of the modified audit report.

– Obtain a letter of representation from the directors confirming that depreciation will not be charged on buildings.

Procedures to confirm i nventory held at third party locations

– Send a letter requesting direct confirmation of inventory balances held at year end from the third party warehouse 函证

providers used by Abrahams Co regarding quantities and condition.

– Attend the inventory count (if one is to be performed) at the third party warehouses to review the controls in operation to ensure the completeness and existence of inventory. 参与盘点

– Inspect any reports produced by the auditors of the warehouses in relation to the adequacy of controls over inventory. 检查报告

– Inspect any documentation in respect of third party inventory. 检查第三方仓储文件

(ii) Procedures to confirm use of standard costs for inventory valuation

–Discuss with management of Abrahams Co the basis of the standard costs applied to the inventory

valuation, and how often these are reviewed and updated. 与管理层讨论

– Review the level of variances between standard and actual costs and discuss with management how these are treated. 与管理层讨论差别

– Obtain a breakdown of the standard costs and agree a sample of these costs to actual invoices or wage records to assess their reasonableness. 明细检查差错

Going concern procedures

–Obtain the company’s cash flow forecast and review the cash in and out flows. Assess the assumptions for reasonableness and discuss the findings with management to understand if the company will have sufficient cash flows.

–Review the company’s post year-end sales and order book to assess if the levels of trade are likely to increase and if the revenue figures in the cash flow forecast are reasonable.

– Review the loan agreement and recalculate the covenant which has been breached. Confirm the timing and amount of the loan repayment.

– Review any agreements with the bank to determine whether any other covenants have been breached, especially in relation to the overdraft.

– Discuss with the directors whether they have contacted any alternative banks for finance to assess whether they have any other means of repaying the loan of $4·8m.

– Review any correspondence with shareholders to assess whether any of these are likely to increase

their equity investment in the company. 财务

– Review post year-end correspondence with suppliers to identify if any others have threatened legal action or refused to supply goods.

– Discuss with the finance director whether the sales director has yet been replaced and whether any

new customers have been obtained to replace the one lost. 运营

– Enquire of the lawyers of Strawberry as to the existence of any additional litigation and request their

assessment of the likely amounts payable to the suppliers. 法律

– Perform audit tests in relation to subsequent events to identify any items that might indicate or mitigate the risk of going concern not being appropriate.

– Review the post year-end bo ard minutes to identify any other issues that might indicate further financial difficulties for the company.

– Consider whether the g oing concern basi s is appropriate for the preparation of the financial statements.

– Obtain a written representation c onfirming the director’s vi ew that Strawberry is a going concern.

其他

Procedures the auditor should adopt in respect of auditing accounting estimates include:

–Enquire of management how t he accounting estimate is made and the d ata on which it is based.

–Determine whether events occurring up to the date of the auditor’s report (after the reporting period) provide audit evidence regarding the accounting estimate.

–Review the method of measurement used and assess the r easonableness o f assumptions made.

– Test the operating effectiveness of the controls over how management made the accounting estimate.

– Evaluate overall whether the accounting estimates in the financial statements are either reasonable or misstated.

–Obtain sufficient appropriate audit evidence about whether the disclosures in the financial statements related to accounting estimates and estimation uncertainty are reasonable.

–Obtain written representations from management and, where appropriate, those charged with governance whether they believe significant assumptions used in making accounting estimates are reasonable.

Procedures during the inventory count

–Observe the counting teams of Lily to confirm whether the inventory count instructions are being followed correctly.

–observe the procedures for identifying and segregating damaged goods are operating correctly.

–Observe the procedures for movements of inventory during the count, to confirm that no raw materials or finished goods have been omitted or counted twice.

– Select a sample and perform test counts from inventory sheets to warehouse aisle and from warehouse aisle to inventory sheets.

– Select a sample of damaged items as noted on the inventory sheets and inspect these windows to confirm whether the level of damage is correctly noted.

– Obtain a photocopy of the completed sequentially numbered inventory sheets for follow up testing on the final audit.

– Discuss with the warehouse manager how he has estimated the raw materials quantities. To the extent that it is possible, re-perform the procedures adopted by the warehouse manager.

– Identify and record any inventory held fo r third parties (if any) and confirm that it is excluded from the count.

Audit procedures using CAATS

The audit team can use audit software to calculate inventory days for the year-to-date to compare against the prior year to identify whether inventory is turning over slower, as this may be an indication that it is overvalued.

Audit software can be utilised to produce an aged inventory analysis to identify any slow moving goods, which may require write down or an allowance.

Cast the inventory listing to confirm the completeness and accuracy of inventory.

Audit software can be used to select a representative sample of items for testing to confirm net realisable value and/or cost.

Audit software can be utilised to recalculate cost and net realisable value for a sample of inventory. CAATs can be used to verify cut-off by testing whether the dates of the last GRNs and GDNs recorded relate to pre year end; and that any with a date of 1 January 2013 onwards have been excluded from the inventory records.

CAATs can be used to confirm whether any inventory adjustments noted during the count have been correctly updated into final inventory records.

Procedures the auditor should adopt in respect of auditing this accrual include:

–Agree the year-end income tax payable accrual to the payroll records to confirm accuracy.

– Agree the subsequent payment to the post year-end cash book and bank statements to confirm completeness.

–Recalculation of the accrual to confirm accuracy.

– Review any disclosures made of the income tax accrual and assess whether these are in compliance with accounting standards and legislation.

Audit procedures for continuous (perpetual) inventory counts

– The audit team should attend at least one of the c ontinuous (perpetual) inventory counts t o review whether the controls over the inventory count are adequate.

– C onsider attending the inventory count at the year end to undertake test counts of inventory from records to floor and from floor to records in order to confirm the existence and completeness of inventory.

– Review the adjustments made to the inventory records on a monthly basis to gain an understanding of the level of differences arising on a month by month basis.

– If significant differences consistently arise, this could indicate that the inventory records are not adequately maintained. D iscuss with manageme nt how they will ensure that year-end inventory will not be under or overstated.

Procedures to undertake in relation to the uncorrected misstatement

– The extent of the potential misstatement should be considered and therefore a large sample of inventory items should be tested to identify the possible size of the misstatement.

– The potential misstatement should be d iscussed with Clarinet Co’s management in order to understand why these inventory differences are occurring.

– The misstatement should be compared to materiality to assess if the error is materia l individually.

– If not, then it should be added to other errors noted during the audit to assess if in aggregate the uncorrected errors are now material.

– If material, the auditors should ask the directors to adjust the inventory balances to correct the misstatements identified in the 2014 year end.

– Request a written representation from the directors about the uncorrected misstatements including the inventory errors.

– Consider the implication for the audit report if the inventory errors are material and the directors

r efuses to make adjustments.

Receivables circularisation– procedures 步骤

– Obtain a list of receivables balances, cast this and agree it to the receivables control account total at the end of the

year. Ageing of receivables may also be verified at this time.

–Determine an appropriate sampling method (cumulative monetary amount, value-weighted selection, random, etc.)

–Select the balances to be tested, with specific reference to the categories of receivable noted below. – Extract details of each receivable selected from the ledger and prepare circularisation letters.

– Ask the chief accountant at Seeley Co (or other responsible official) to sign the letters.

– The auditor posts or faxes the letters to the individual receivables.

Substantive procedures to confirm valuation of inventory

– Select a representative sample of goods in inventory at the year end, agree the cost per the records to a recent purchase invoice and ensure that the cost is correctly stated.

– Select a sample of year end goods and review post year end sales invoices to ascertain if NRV is above cost or if an adjustment is required.

– For a sample of manufactured items obtain cost sheets and confirm:

–raw material costs to recent purchase invoices

–labour costs to time sheets or wage records

–overheads allocated are of a production nature.

– Review aged inventory reports and identify any slow moving goods, discuss with management why these items have not been written down.

– Review the inventory records to identify the level of adjustments made throughout the year for damaged/obsolete items. If significant consider whether the year end records require further adjustments and discuss with management whether any further write downs/provision may be required. – Follow up any damaged/obsolete items noted by the auditor at the inventory counts attended, to ensure that the inventory records have been updated correctly.

– Perform a review of the average inventory days for the current year and compare to prior year inventory days. Discuss any significant variations with management.

Substantive procedures to confirm completeness of provisions or contingent liability

– Discuss with management the nature of the dispute between Smoothbrush and the former finance director (FD), to ensure that a full understanding of the issue is obtained and to assess whether an obligation exists.

–Write to the company’s lawyers to obtain their views as to the probability of the FD’s claim being successful.

– Review board minutes and any company correspondence to assess whether there is any evidence to support the former FD’s claims of unfair dismissal.

– Obtain a written representation from the directors of Smoothbrush confirming their view that the former FD’s chances of a successful claim are remote, and hence no provision or contingent liability is required.

Substantive procedures over bank balance:

–Obtain the company’s bank reconciliatio n and c heck the additions t o e nsure arithmetical

accuracy.

– Obtain a b ank confi rmation lett er from the company’s bankers.

– Verify the balance per the bank statement to an original year end bank statement and also to the bank confi rmation letter.

– Verify the rec onciliation’s balanc e per the cash book t o the year end cash book.

– Trace all of the outstanding lodgement s to the pre year end cash book, post year end bank statement and also to paying-in-book pre year end.

– Trace all u npresented cheques through to a pre year end cash book and post year end statement. For any unusual amounts or signifi cant delays obtain explanations from management.

– Review the cash book and bank statements for any u nusual items or large transfers around the year end, as this could be evidence of window dressing.

– Examine the bank confi rmation letter for details of any security provided by the company or any legal right of set-off as this may require disclosure.

Appropriate procedures to determine that net realisable value of book inventory is above cost would include:

(1) Assessment of estimated proceeds from the sale of items of inventory. Sales price in the period following the year-end is one important element of net realisable value. Procedures to determine sales prices include:

– Obtain actual sales prices by reference to invoices issued after the year-end and determine that the sales were genuine by vouching sales invoices to orders, despatch notes and subsequent receipt of cash.

– If actual sales prices are not available, the auditor should obtain estimated sales prices from management. It would be necessary to assess how reasonable these estimated prices were. The auditor might be aided in this respect by reviewing the reports from sales staff backed up by discussions with management.

– Particular attention should be paid to sales prices of books identifi ed as slow-moving. (Tutorial note: Slowmoving books might be identifi ed by obtaining lists of sales made in the preceding (say) six months and reviewing reports from sales staff. The sales statistics would also be useful in this respect.)

– For damaged books disposal price may be nil or very low and the auditor should examine records of disposal of such books in the past. (Tutorial note: Damaged books should have been identifi ed during the inventory count.)

(2) Determine estimated costs to completion. These costs represent another important element of net realisable value.

Relevant procedures include:

– Some books may still be in production and will initially be included in inventory at cost to date; for example, they may have been printed but not bound. The auditor should examine production budgets and actual costs (for binding, for example) to determine actual costs to completion. (Tutorial note: It is not uncommon for publishers to print books but leave them unbound until sales in the immediate future are expected.)

– Books returned may incur extra costs before they can be made ready for resale and the auditor should examine cost records to obtain a reasonable estimate of such costs.

(3) Determine costs to be incurred in marketing, selling and distributing directly related to the

items in question.

– In general terms the auditor may determine the percentage relationship between sales and selling and distribution expenses.

– However, the distribution costs of heavy books are likely to be higher than for (say) light paperback books and the auditor should assess whether the cost weighting is reasonable.

(4) All of the above matters should be discussed with management bearing in mind that, although they represent an internal source of evidence, they are the most informed people regarding the saleability of books on hand and regarding determination of the various elements of net realisable value.

(5) Discuss with management the need for an inventory provision for slow moving and/or obsolete books.

Audit procedures adopted in the examination of the cash fl ow forecast would include:

(1) Check that the opening balance of the cash forecast is in agreement with the closing balance of the cash book, to ensure the opening balance of the forecast is accurate.

(2) Consider how accurate company forecasts have been in the past by comparing past forecasts with actual outcomes. If forecasts have been reasonably accurate in the past, this would make it more likely that the current forecast is reliable.

(3) Determine the assumptions that have been made in the preparation of the cash fl ow forecast. For example, the company is experiencing a poor economic climate, so you would not expect cash fl ows from sales and realisation of receivables to increase, but either to decrease or remain stable. You are also aware that costs are rising so you would expect cost increases to be refl ected in the cash forecasts.

(4) Examine the sales department detailed budgets for the two years ahead and, in particular, discuss with them the outlets that they will be targeting. This would help the auditor determine whether the cash derived from sales is soundly based.

(5) Examine the production department’s assessment of the non-current assets required to increase the production of white bread to the level required by the sales projections. Obtain an assessment of estimated cost of non-current assets, reviewing bids from suppliers, if available. This would provide evidence on material cash outfl ows.

(6) Consider the adequacy of the increased working capital that will be required as a result of the expansion. Increased working capital would result in cash outfl ows and it would be important to establish its adequacy.

(7) If relevant review the post year end period to compare the actual performance against the forecast fi gures.

(8) Recalculate and cast the cash fl ow forecast balances.

(9) Review board minutes for any other relevant issues which should be included within the forecast.

(10) Review the work of the internal audit department in preparing the cash fl ow forecast.

Fire at warehouse

(i) Audit procedures

– Discuss the matter with the directors checking whether the company has sufficient inventory to continue trading in the short term.

– Enquire that the directors are satisfied that the company can continue to trade in the longer term. Ask the directors to sign an additional letter of representation to this effect.

– Obtain a schedule showing the inventory destroyed and if possible check this is reasonable given past production records and inventory valuations.

– Enquire that the insurers have been informed. Review correspondence from the insurers confirming the

amount of the insurance claim.

– Consider whether or not EastVale can continue as a going concern, given the loss of inventory and potential damage to the company’s reputation if customer orders cannot be fulfilled.

Batch of cheese

(i) Audit procedures

– Discuss the matter with the directors, determining specifically whether there was any fault in the production process.

– Obtain a copy of the damages claim and again discuss with the directors the effect on EastVale and the possibility of success of the claim.

– Obtain independent legal advice on the claim fro m EastVale’s lawyers. Attempt to determine the extent of damages that may have to be paid.

– Review any press reports about the contaminated cheese. Consider the impact on the reputation of EastVale and whether the company can continue as a going concern.

– Discuss the going concern issue with the directors. Obtain an additional letter of representation on the directors’ opinion of the going concern status of EastVale.

Substantive procedures to confirm Tinkerbell’s revenue:

– Compare the overall level of revenue against prior years and budget and investigate any significant fluctuations.

– Obtain a schedule of sales for the year broken down into the major categories of toys manufactured and compare this to the prior year breakdown and for any unusual movements discuss with management.

– Calculate the gross margin for Tinkerbell and compare this to the prior year and investigate any significant fluctuations.

– Select a sample of sales invoices for larger customers and recalculate the discounts allowed to ensure that these are accurate.

– Recalculate for a sample of invoices that the sales tax has been correctly applied to the sales invoice. – Select a sample of customer orders and agree these to the despatch notes and sales invoices through to inclusion in the sales ledger to ensure completeness of revenue.

– Select a sample of despatch notes both pre and post the year end, follow these through to sales invoices in the correct accounting period to ensure that cut-off has been correctly applied.

– Select a sample of credit notes issued after the year end and follow through to sales invoice to ensure the returns were recorded in the proper period.

财务审计,针对各科目的具体审计流程

一、货币资金 定义：是指可以立即投入流通，用以购买商品或劳务，或用以偿还债务的交换媒介。包括库存现金、银行存款和其他货币资金（外埠存款、银行汇票存款、银行本票存款、信用证保证金存款、信用卡存款、存出投资款等）。 审计目标：①确定货币资金是否存在；②确定货币资金的收支记录是否完整；③确定货币资金是否为被审计单位拥有或控制；④确定库存现金、银行存款以及其他货币资金的余额是否正确⑤确定货币资金在会计报表上的披露是否恰当 审计程序：①核对库存现金日记帐、银行存款日记帐与总帐、明细账的余额是否相符；②会同被审计单位主管会计人员监盘库存现金，编制库存现金盘点表，分币种面值列示盘点金额；（由被审计单位出纳完成）③获取资产负债表日的“银行存款余额调节表”，并与被审计单位的银行存款明细账对比是否相符，若有差异，应查明原因，作出记录或作适当的调整；④检查“银行存款余额调节表”中未达帐项的真实性，以及资产负债表日后的进帐情况，若存在应于资产负债表日前进帐的应作相应调整；⑤向所有的银行存款户(含外埠存款、银行汇票存款、银行本票存款)函证年末余额；（含零余额账户和本年内注销的账户）⑥银行存款中，如有一年以上的定期存款或限定用途的存款，要查明情况，作出记录；⑦抽查大额现金收支、银行存款(含外埠存款、银行汇票存款、银行本票存款)支出的原始凭证内容是否完整，有无授权批准，并核对相关帐户的进帐情况，如有与委托人生产经营业务无关的收支事项，应查明原因，并作相应的记录；（大额的货币资金进出要一查到底，确保无误）；⑧抽查资产负债表日前后若干天的大额现金、银行存款收支凭证，如有跨期收支事项，应作适当调整；⑨检查非记帐本位币折合记帐本位币所采用的折算汇率是否正确，折算差额是否已按规定进行会计处理；⑩验明货币资金是否已在资产负债表上恰当披露。 二、交易性金融资产 定义：是指企业为了近期内出售而持有的债券投资、股票投资和基金投资。 审计目标：①确定交易性金融资产是否存在且归被审计单位所有；②确定交易性金融资产的计价是否正确；③确定交易性金融资产的增减变动及其损益记录是否完整；④确定交易性金融资产期末余额是否正确；⑤确定交易性金融资产的列报和披露是否恰当。 审计程序：①获取或编制交易性金融资产明细表，复核加计正确，并与报表数、总账数和明细账合计数核对相符。核对期初余额与上期审定期末余额是否相符。（计价和分摊）②获取股票、债券及基金、期货（如有）账户对账单，与明细账余额核对，需要时，向证券公司等发函询证，注意期末资金账户余额会计处理是否正确；检查非记账本位币交易性金融资产的折算汇率及折算是否正确。（存在、权利和义务、计价和分摊）③监盘库存有价证券并与相关账户余额进行核对，如有差异，应查明原因做出记录或进行适当调整。（存在、权利和义务）④对在外保管的有价证券，查阅有关保管的证明文件，需要时，向保管人函证。⑤检查被审计单位对交易性金融资产的分类是否正确，是否符合《企业会计准则第22号——金融工具确认和计量》第9条的有关要求（列报）⑥查阅有关交易性金融资产的协议、合同、董事会决议及有关出资的凭证和记录，检查交易性金融资产购入、借出或兑现的原始凭证是否完整。取得证券交易账户流水单，对照账面记

新审计准则各科目实质性审计程序

新审计准则实质性审计程序 1001 库存现金实质性审计程序 1. 核对现金日记账期末余额与总账数。 2. 监盘库存现金，编制“库存现金盘点表” 。 3. 将库存现金盘点金额与现金日记账余额进行核对，如有差异，是否要求被审计单位查明原因并作适当调整，如无法查明原因，是否要求被审计单位按管理权限取得批准后作出调整。 4. 在非资产负债表日进行盘点时，应调整至资产负债表日的金额。 5. 若有充抵库存现金的借条、未提现支票、未作报销的原始凭证，应在盘点表中注明，并作必要的调整。 6. 抽取大额现金收支原始凭证进行测试，检查内容的完整性，有无授权批准，并核对相关账户的进账情况。 7. 抽查资产负债表日前后若干天的大额现金收支凭证进行截止测试，如有跨期收支事项是否作适当调整。 8. 对于非记账本位币的现金，应检查折算汇率的正确性。 9. 针对识别的舞弊风险等特别风险，应实施追加的审计程序。（如在期末或接受期末时对现金进行监盘等） 10. 验明现金列报的恰当性。 1002 银行存款实质性审计程序 1. 实施货币资金的起步审计程序。（获取或编制银行存款明细表，并与总账和银行存款日记账核对）

2. 实施实质性分析程序。包括编制货币资金收支金额汇总 表、编制现金比率分析表等. 3. 获取银行对账单、银行存款余额调节表，并与日记账核对。查明银行存款余额差异原因，作出记录或作适当调整。 4. 检查未达账项的真实性以及资产负债表日后的进账情况，并对应于不应于资产负债表日前进账的重大事项进行调整。 5. 抽查对账单，将其与银行日记账核对，确定是否存在未入账的情况。 6. 对银行存款账户发函询证。 7. 查明大额定期存款或限定用途存款的实际情况。 8. 关注各银行存款账户余额的可收回性。在有确凿证据表明存款已经部分或全部不能收回的情况下，是否提请被审计单位作出调整。 9. 抽取大额的或有疑问的银行存款收支原始凭证进行测试，检查内容是否完整，有无授权批准，并核对相关账户的进账 情况。 10. 对非记账本位币的银行存款进行检查以确定折 算汇率的正确性。 11. 结合上年工作底稿复核银行存款账户的完整性。 12. 抽查资产负债表日前后若干天的大额银行存款收支凭证进行截止测试。 13. 列明不符合现金及现金等价物条件的银行存款。

新审计准则各科目实质性审计程序

新审计准则实质性审计程序1001库存现金实质性审计程序 1.核对现金日记账期末余额与总账数。 2.监盘库存现金，编制“库存现金盘点表”。 3.将库存现金盘点金额与现金日记账余额进行核对，如有差异，是否要求被审计单位查明原因并作适当调整，如无法查明原因，是否要求被审计单位按管理权限取得批准后作出调整。 4.在非资产负债表日进行盘点时，应调整至资产负债表日的金额。 5.若有充抵库存现金的借条、未提现支票、未作报销的原始凭证，应在盘点表中注明，并作必要的调整。 6.抽取大额现金收支原始凭证进行测试，检查内容的完整性，有无授权批准，并核对相关账户的进账情况。 7.抽查资产负债表日前后若干天的大额现金收支凭证进行截止测试，如有跨期收支事项是否作适当调整。 8.对于非记账本位币的现金，应检查折算汇率的正确性。 9.针对识别的舞弊风险等特别风险，应实施追加的审计程序。（如在期末或接受期末时对现金进行监盘等） 10.验明现金列报的恰当性。

1002银行存款实质性审计程序 1.实施货币资金的起步审计程序。（获取或编制银行存款明细表，并与总账和银行存款日记账核对） 2.实施实质性分析程序。包括编制货币资金收支金额汇总表、编制现金比率分析表等. 3.获取银行对账单、银行存款余额调节表，并与日记账核对。查明银行存款余额差异原因，作出记录或作适当调整。 4.检查未达账项的真实性以及资产负债表日后的进账情况，并对应于不应于资产负债表日前进账的重大事项进行调整。 5.抽查对账单，将其与银行日记账核对，确定是否存在未入账的情况。 6.对银行存款账户发函询证。 7.查明大额定期存款或限定用途存款的实际情况。 8.关注各银行存款账户余额的可收回性。在有确凿证据表明存款已经部分或全部不能收回的情况下，是否提请被审计单位作出调整。 9.抽取大额的或有疑问的银行存款收支原始凭证进行测试，检查内容是否完整，有无授权批准，并核对相关账户的进账情况。 10.对非记账本位币的银行存款进行检查以确定折

审计程序和审计方法

第四讲审计程序和审计方法 【重点】掌握审计程序的三个阶段及具体包括的内容；掌握审计的一般方法和技术方法。 【难点】审计一般方法和技术方法在审计实践中的具体应用。 【预计课时】6 一、审计程序的概念 也称审计流程、审计过程或审计循环，是指审计组织及其审计人员开展审计工作，从准备工作到审计业务结束为止的全部过程。 思考：任何时候审计流程都可以称为审计循环吗 提示：传统审计工作采用的是分项审计，循环审计近年才开始被广泛使用。 二、审计程序的三个阶段 （一）准备阶段 1、了解被审单位概况； 2、签订审计业务约定书 （①接受业务委托）； 3、初步评价被审单位的内部控制； 4、确定重要性标准和审计风险水平； 5、编制审计计划 （②计划审计工作）。 （二）实施阶段(识别/评估/应对)

（③实施风险评估程序—了解被审单位及其环境，评估重大错报风险） 1、控制测试 （④风险应对—实施控制测试）； 2、实质性测试 （④风险应对—实施实质性程序）。 （三）终结阶段 （⑤完成审计工作和编制审计报告） 1、整理、评价审计证据； 2、复核审计工作底稿； 3、编制审计报告(法律效力)并提出管理建议书(没法律效 力)； 4、审计资料归档。 三、审计程序的关键点拓展 1、了解被审单位基本情况（前期分析） 内容包括：对委托人委托审计的原因、目的进行分析；被审单位所在行业和业务性质、组织结构和经营状况、内部控制的优劣；以前年度接受审计的情况。当出现以下四种情况时可以拒绝接受委托：委托审计动机不良；业务类型风险很高；内控极不健全；经营状况极差。 2、签订审计业务约定书 是在完成前期分析并对分析结果满意时才签订。包括：签约双方的名称、委托目的、审计范围（内容＋时间）、双方责任（会计责任

各科目审计说明

1. 货币资金 2. 交易性金融资产 3. 应收票据 4. 应收账款 5. 预付款项 6. 应收利息 7. 应收股利 8. 其他应收款9. 存货 10. 可供出售金融资产 11. 持有至到期投资 12. 长期应收款 13. 长期股权投资 14. .投资性房地产 15. 固定资产 16. 在建工程 17. 工程物资 18. 固定资产清理 19. 无形资产 20. 开发支出 21. 商誉 22. 长期待摊费用 23. 递延所得税资产 二、负债类 1. 短期借款 2. 交易性金融负债 3. 应付票据 4. 应付账款 5. 预收账款 6. 应付职工薪酬 7. 应交税费 8. 应付利息 9. 应付股利 10. 其他应付款 11. 长期借款 12. 应付债券 13. 长期应付款 14. 专项应付款 15. 预计负债 16. 递延所得税负债 三、权益类 1. 实收资本（股本） 2. 资本公积 3. 盈余公积 4. 未分配利润 四、损益类 1. 营业收入 2. 营业成本 3. 营业税金及附加 4. 销售费用 5. 管理费用 6. 财务费用 7. 资产减值损失 8. 公允价值变动损益 9. 投资收益 10. 营业外收入 11. 营业外支出 12. 所得税费用

(一) 货币资金审计说明 1. 明细账汇总与总账、报表核对一致。 2. 监盘现金，取得现金盘点表。 3. 编制银行存款明细表，银行存款明细账与银行对账单调节相符。 4. 函证银行存款，回函确认无误。 5. 测试原始凭证，未见异常。 审计结论：经审计无调整事项，余额可以确认。 (二) 交易性金融资产审计说明 1. 明细账汇总与总账、报表核对一致。 2. 编制交易性资产明细表。 3. 获取交易中心结算作证，与账务核对处理。 4. 测试原始凭证，未见异常。 (三) 应收票据审计说明 1. 明细账汇总与总账、报表核对一致。 2. 检查年末应收票据原件。 3. 应收票据均为中国网通（集团）天津市分公司开出，无贴现情况。 4. 测试原始凭证，未见异常。 审计结论经审计无调整事项，余额可以确认。 (四) 应收账款审计说明 1. 明细账汇总与总账、报表核对一致。 2. 编制其他应收款明细表，检查发生额记余额，分析应收账款账龄。 3. 函证大额应收款，回函确认无误。 4. 坏账准备均为以前年度计提，本年度增减为分公司并账转账及款项收回形成。 5. 测试原始凭证，未见异常。 审计结论1、经审计无调整事项，余额可以确认。 (五) 预付账款审计说明 1. 明细账汇总与总账、报表核对一致。 2. 测试原始凭证，未见异常。 审计结论1、经审计无调整事项，余额可以确认。

各科目审计程序

现金及银行存款 审计步骤及程序 1. 分析性复核程序 a. 比较现金及银行存款余额，检查是否有异常。 b. 分析现金及银行存款期初及期末余额变动情况，并向管理层询问，以 确定现金及银行存款的变动是否与公司的业务情况相符。 2. 实质性测试程序-总体 a. 将报表数，总账数与明细账数合计数核对 3. 函证银行存款余额并检查收支的正确截止 a. 核对银行对帐单，并向所有银行发函； b. 编制询证函控制表；将回函情况登记于控制表中； c. 如在审计报告日仍未收到回函，执行替代程序，如取得并检查银行存款调节表等； 4. 取得并检查银行存款余额调节表 a. 检查调节表中未达账项的真实性；以及资产负债表日后的进账情况； 对超过应调整的错报或漏报水平的应于资产负债表日之前进账的应作相应的调 整。 5. 测试受限制的银行存款 a. 检查的定期存款或限定用途的银行存款，并做出相应的记录，考虑在 财务报表上的披露； b. 询问公司的银行账户用途及结构 c. 询问是否有外部的店铺现金收入未及时统计，如某部门单独开立银行 账号，但在公司的报表中却反映为其他应收款中的备用金等。 d. 询问是否有在证券公司，信托投资公司等的存款 e. 询问是否有不属于公司的账户，如职工上缴的住房基金，养老基金等 f. 询问是否有以个人名义开立的账户 6. 盘点现金 a. 如果库存现金余额重大(超过应调整的错报或漏报水平)，须在岀纳 员和公司会计主管人员在场的情况下盘点现金；编制库存现金盘点表；注明借 条、未提现支票等，做出必要的调整； 7. 计算现金及银行存款中的外币余额折算 a. 用中国人民银行的期末汇率重新折算现金及银行存款中的外币余额， 以确定外币存款余额计价是否正确；(cash reasonableness test) 8. 检查现金及银行存款在财务报表上的披露 a. 披露定期存款质押担保； b. 披露存期三个月以上的定期存款以及受限制的银行存款； Others:

应收账款的实质性测试程序

重点 第一：证实**目标需要什么样的程序 第二：收入的调整分录 第三：函证 第四：截止测试 第五：分析性复核 第六：特殊的审计程序 1、销售退回的审计程序 2、销售折扣折让的审计程序 3、委托代销、分期收款的审计程序 目录： 1、认定——目标——程序 2、应收帐款的实质性测试程序 3、主营业务收入的实质性测试程序 4、其他账户的实质性测试程序 5、函证 真实性目标的审计：登记入账的销货业务确系已经发货给真实的顾客 1、控制测试程序 （1）检查与销售有关的文件：销售合同、顾客订货单、发运凭证、销售单、销售发票副联（单证齐全）（2）检查赊销是否经过授权批准 （3）检查销售发票连续编号的完整性 （4）观察是否向顾客寄送对账单，检查顾客回函档案

2、实质性测试程序 （1）复核主营业务明细账、总账以及应收账款明细账中的大额或异常项目（总体合理性）账账核对 （2）追查主营业务明细账中的分录至销售单、发运凭证、销售发票副联。（逆查）账证核对 （3）将发运凭证与存货永续记录中的发运分录核对证证核对 （4）将主营业务明细账中的分录同销售单中的赊销审批和发运审批核对（赊销审批、发运审批）账证核对3、其他 完整性目标：现有销货业务均已登记入账 １、控制测试程序 （１）检查发运凭证连续编号的完整性 （２）检查销售发票连续编号的完整性 ２、实质性测试程序 （１）从发运凭证、销售发票追查至主营业务明细帐及应收账款明细账（顺查）账证核对 ３、其他 估价 １、控制测试 （１）检查销售价格、销售条件、销售折扣和运费是否经适当授权批准（销售发票上载有这些内容，即检查销售发票是否授权批准） （２）检查销售发票的编制是否经过内部核查，检查有无内部核查标记（凭证的编制都要有相关人员的复核）２、实质性测试 （１）复算销售发票上的数据 （２）追查主营业务收入明细账中的分录至销售发票账证核对 （３）追查销售发票上的详细资料至发运凭证、经批准的商品价目标和顾客订货单证证核对 ３、其他 分类：销货业务的分类正确 １、控制测试——检查分类通用的程序 （１）检查会计科目标是否适当 （２）检查有关凭证上的内部复核和核实的标记 ２、实质性测试 检查证明销货业务分类正确的原始证据 ３、其他 截止： １、控制测试 （１）审查尚未开局收款账单的发货和尚未登记入账的销货业务 （２）审查有关凭证上的内部核查标记 ２、实质性测试 将销货业务登记入账的日期与发运凭证的日期比较核对

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江苏兴光会计师事务所江苏经贸职业技术学院第 10-14 章之一各循环特性及内控和交易的实质性测试第一部分：考试大纲要求 I．考纲要求一、基本要求为考察考生具有相关的知识和技能，本科目要求考生能够： 4 ．熟悉审计循环的内控测试和实质性程序（即实质性测试，其他章节同） II. 三年考纲体现（三年考题分析）审计实务之一――各循环的特性及内控测试、实质性测试各循环第一、二节的共同纲领：教材结构――审计业务循环（ 10~14 章）（首先看看教材目录――1 、2节――一样的标题！） 1.10-14 章为审计实务，为本书的第三部分； 2. 以股份有限公司（制造业）年度会计报表审计为例； 3. 以循环审计法为主线； 4. 包括 14 章节特殊项目的审计测试。一、循环审计法简介业务循环的概念：是指按照业务循环了解、检查和评价被审计单位内部控制制度的建立、健全及其执行情况，从而对其会计报表的合法性、公允性进行审计的一种方法。本书四个：Ａ.销售与收款循环Ｂ.购货与付款循环Ｃ.生产循环Ｄ.筹资与投资循环第七章、第八章均有。可更多，如5个、6个循环等；各单位的业务性质和规模不同，业务循环可不同。由于货币资金与上述多个业务循环均密切相关，并且货币资金的业务和内部控制又有着不同于其他业务循环与其他会计报表的鲜明特征，因此将货币资金审计和一些特殊项目的审计放在第 14 章节中介绍。循环审计法优、缺点以《企业会计制度》为例，业务循环与其所涉及的会计报表项目之间的对应关系，如表 10―1 所示。表 10―1 注

意事项：①此表的划分并不是绝对的；②购货与付款循环一般与利润表项目无关；③生产循环只与利润表项目中主营业务成本相关。表 10―1 业务循环 129/137[ 中国的传统会计称之为供、产、销、钱]与主要会计报表项目对照表： [经典例题 ] [2000 年单选题]甲注册会计师审计Ｗ公司 1999 年度会计报表时，将其交易和帐户划分为销售与收款循环，购货与付款循环，生产循环，筹资与投资循环。在一般情况下，甲应将应付工资及应付福利费项目划入（）。Ａ.销售与收款循环Ｂ.购货与付款循环Ｃ.生产循环Ｄ.筹资与投资循环 [ 答案]Ｃ； [ 解析]应付工资是生产循环中的主要帐户。表10-1 。二、各业务循环之特性循环的特性均由两部分组成：一是本循环所涉及的主要凭证和会计记录[对本循环所涉及的主要凭证和会计记录进行审查]；二是本循环中的主要业务活动[对销售与收款循环业务活动本身的合理、合法性进行审查]。注意： 10―14 章所有循环的特性均如此！（一）各循环所涉及的主要凭证和会计记录对比表 10~14 章主要凭证和会计记录对比表 ( 见下页 ) [如何出题？ ] （二）各循环中的主要业务活动 10~14 章各种业务循环中的主要业务活动对比汇总表[参见文本课件]：{注：“×”是指教材中未能指明 } 注：此表中为什么没有货币资金的主要活动？因为，货币资金与其他循环均直接相关：见图 14-1 的货币资金与业务循环的关系。 10 章：销售与收款循环中主要业务活动注意：学习销售与收款循环涉及的主要业务活动应结合 10―14 章共同学习 [※，此符号为重点，下同 ] 销售与收款循环涉及的主要业务活动附：各

审计准则各科目实质性审计程序

新审计准则实质性审计程序 1001库存现金实质性审计程序 1.核对现金日记账期末余额与总账数。 2.监盘库存现金，编制“库存现金盘点表”。 3.将库存现金盘点金额与现金日记账余额进行核对，如有差异，是否要求被审计单位查明原因并作适当调整，如无法查明原因，是否要求被审计单位按管理权限取得批准后作出调整。 4.在非资产负债表日进行盘点时，应调整至资产负债表日的金额。 5.若有充抵库存现金的借条、未提现支票、未作报销的原始凭证，应在盘点表中注明，并作必要的调整。 6.抽取大额现金收支原始凭证进行测试，检查内容的完整性，有无授权批准，并核对相关账户的进账情况。 7.抽查资产负债表日前后若干天的大额现金收支凭证进行截止测试，如有跨期收支事项是否作适当调整。 8.对于非记账本位币的现金，应检查折算汇率的正确性。 9.针对识别的舞弊风险等特别风险，应实施追加的审计程序。（如在期末或接受期末时对现金进行监盘等） 10.验明现金列报的恰当性。

1002银行存款实质性审计程序 1.实施货币资金的起步审计程序。（获取或编制银行存款明细表，并与总账和银行存款日记账核对） 2.实施实质性分析程序。包括编制货币资金收支金额汇总表、编制现金比率分析表等. 3.获取银行对账单、银行存款余额调节表，并与日记账核对。查明银行存款余额差异原因，作出记录或作适当调整。 4.检查未达账项的真实性以及资产负债表日后的进账情况，并对应于不应于资产负债表日前进账的重大事项进行调整。 5.抽查对账单，将其与银行日记账核对，确定是否存在未入账的情况。 6.对银行存款账户发函询证。 7.查明大额定期存款或限定用途存款的实际情况。 8.关注各银行存款账户余额的可收回性。在有确凿证据表明存款已经部分或全部不能收回的情况下，是否提请被审计单位作出调整。 9.抽取大额的或有疑问的银行存款收支原始凭证进行测试，检查内容是否完整，有无授权批准，并核对相关账户的进账情况。

营业外收入实质性程序审计表(doc 6页)

营业外收入实质性程序审计表 (doc 6 页)

被审计单位： 项目： 营业外收入 编制： 日期：
营业外收入实质性程序
索引号：
SJ
财务报表截止日/期间： 复核：
日期：
第一部分 认定、审计目标和审计程序对应关系
一、 审计目标与认定对应关系表
审计目标
发
生
A 利润表中记录的营业外收入已发生，且与被审计 √
单位有关。
B 所有应当记录的营业外收入均已记录。
C 与营业外收入有关的金额及其他数据已恰当记
录。
D 营业外收入营业外收入已记录于正确的会计期
间。
E 营业外收入已记录于恰当的账户。
F 营业外收入已按照企业会计准则的规定在财务
报表中作出恰当的列报。
财务报表认定 截分 列
完整性 准确性 止类 报
√ √
√ √ √
二、审计目标与审计程序对应关系表
审计 目标
可供选择的审计程序
索引号
1.获取或编制营业外收入明细表，复核其加计数是否正确，并与 SJ2 C
报表数、总账数和明细账合计数核对是否相符。
2.检查营业外收入明细项目的设置是否符合规定的核算内容与范 SJ2 E
围，是否划清营业外收入与其他收入的界限。
3．检查非流动资产处置利得：应结合相关非流动资产的审计，检 SJ3
查是否在授权范围内履行了必要的批准程序，抽查相关原始凭证， ABC
审核其内容的真实性和依据的充分性，检查会计处理是否符合相
关规定。
4．检查非货币性资产交换利得：应结合非货币性资产交换的审计， SJ3 ABC
检查是否在授权范围内履行了必要的批准程序, 并抽查相关原始

《实操：审计执行实施技巧与实质性测试》课后测试及答案

实操：审计执行实施技巧与实质性测试课后测试 单选题 ?1、外审过程中的实质性测试，实质性程序的目的是（10 分）A是否进行控制测试（综合性方案还是实质性方案） B确定实质性程序的性质、时间和范围（包括细节测试还是实质性分析程序） C确定重大错报是否需要调整 正确答案:C ?2、以下说法错误的是（10 分） A如控制测试效果满意，可缩小实质性程序范围。 B自产是视同销售处理，以公允价值计量，确认销项税额。 C外购是以购买价（公允价值的替代）和进项税额，计入应付职工薪酬。 D企业向职工提供非货币性福利的，当按照公允价值计量。公允价值不能可靠取得的话，则不可以采用成本计量。 正确答案:D ?3、如实质性程序发现内控未能识别重大错报，则表明（10 分）A减少对内控的信赖 B内控存在重大缺陷 C内控有效运行，且完全没有问题 D扩大实质性程序范围 正确答案:B 多选题 ?1、需要函证的情形有哪些（10 分） A重要的、金额大的 B易出错的 C有效的（往年无回音） D独立性强的 正确答案:A B C D ?2、下列哪种情况下，函证可以采用消极式（10 分） A重大错报风险评估为高水平 B涉及大量余额小的账户 C预期不存在大量错报 D没有理由不相信对方不认真对待函证 正确答案:B C D

?3、在评估阶段，审计师刚介入时，通过分析的方法，可以做哪些检查（10 分） A运用常识，警惕异常项目 B分析性复核：利息收入/货币资金 C警惕过高的预付账款 D收现比与净现比都失效 E查看货币资金的受限情况（信息披露） 正确答案:A B C D E ?4、固定资产审计中，折旧的方法有哪些（10 分） A年数总和法 B双倍余额递减法 C工作量法 D平均年限法 正确答案:A B C D 判断题 ?1、如果是企业因为重组需要辞退员工的，准则规定了确认条件：企业有明确的重组计划且重组计划已经对外公布，表明承担了重组义务。此时，预计的金额应该之间计入应付职工薪酬，而不应该计入预计负债。 （10 分） A正确B错误 正确答案:正确 ?2、审计报告阶段，应该注意审计工作的立项依据、审计工作的目的、审计结论与审计意见等主要内容，同时应将审计工作中发现问题的具体说明及被审计对象反馈意见收录在附件中，以便后续翻阅。（10 分） A正确B错误 正确答案:正确 ?3、非累积带薪缺勤指带薪权利不能结转下期的带薪缺勤，本期尚未用完的带薪缺勤权利将予以取消，但是职工离开企业时，有权获得现金支付。（10分） A正确B错误 正确答案:错误

实质性审计中各科目审计程序

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应收票据 1.核对应收票据明细账与总账的余额是否相符; 2.获取或编制资产负债表日应收票据明细表,并与检查明细表各项余额的加计是否正确;从应收票据明细表总数追查到总分类账;抽查部分票据,检查其内容是否正确;将检查的票据项目追查到应收票据明细账,并与有关文件核对; 3.监盘库存票据,并与应收票据登记簿的有关内容核对; 4.抽取部分票据向出票人函证,以证实其存在性和可收回性; 5.验明应收票据的利息收入是否均已正确入账; 6.核对已贴现的应收票据,其贴现额与利息额的计算是否准确,会计处理方法是否恰当; 7.验明应收票据是否已在资产负债表上恰当披露。 应收账款 1.核对应收账款明细余额账与总账、报表余额是否相符; 2.获取或编制应收账款余额明细表,复核加计数额是否正确; 3.分析应收款的账龄及余额构成,选取账龄长、金额大的应收款项向债务人进行函证或可采用替代程序进行检查,根据替代检查结果判断其债权的真实性与可收回性; 4.对未发询证函的应收帐款,应抽查有关原始凭证; 5.检查应收款中有无债务人破产或死亡的,以及破产或遗产清偿后仍无法收回的,或债务人长期未履行偿债义务的。检查坏账损失的会计处理是否经授权批准。注意是否有已确认为坏账的应收款长期不作处理的情冴; 6.检查有无不属于结算业务的债权,如有应作出记录或作适当调整; 7.分析应收账款明细账余额,对于出现贷方余额的项目,应查明原因,作重分类调整; 8、验明应收帐款是否已在资产负债表上恰当披露。 其他应收款

会计科目审计程序使用说明及底稿索引号列示

一、本次审计程序编制的参考资料： 1、中注协2007年“会计师事务所执业质量检查工作底稿”； 2、中注协据新执业准则编写的“财务报表审计工作底稿编制指南”； 3、北京注协据新执业准则编制的“审计工作底稿指引”； 4、2007年注册会计师考试“审计”教材。 二、本次编制审计程序的指导思想： 尽量使审计程序具有可操作性。 三、审计人员在使用本套审计程序时，应注意的问题： 1、审计人员在实施审计过程中并非必须执行审计程序表中的每一个程序，而是据被审计单位的实际情况有针对性的选择审计程序，形成计划实施的审计程序表。（选择审计程序的主要依据是符合性测试的结果） 2、本次审计程序并非完全适用于所有被审计单位（主要针对生产企业编制的），如对供电企业、提供劳务的企业、高速公路公司、工程施工企业、餐饮娱乐行业、学校等部份科目的程序就不太适用。项目经理需据被审计单位具体情况增删审计程序。 3、根据2007年开始执行的审计执业准则的要求：符合性测试的工作不容忽略（本次编制的审计程序中具体列出了符合性测试的参考工作表格）。 对审计新客户及以前未进行过系统符合性测试的老客户的审计小组，此部份工作量确实较大。但在日后的审计中，只要被审计单位内控制度、内部环境、外部环境无重大变化的情况下，此部份工作量就小了。 建议： （1）项目经理事前与客户沟通，尽量让客户理解此项工作是执业准则要求我们必须作的工作； （2）能在进入现场前进行的工作（如：了解被审计单位所在行业状况、收集并了解被审计单位相关内部控制制度等），可事先做好准备。 4、每个被审计科目导引表中列示的内容是审计报告附注所必需的内容（据“公开发行证券的公司信息披露编报规则第15号――财务报告的一般规定(2007年修订)”及“企业会计准则第30号—财务报表列报应用指南”编制），审计人员必需认真填列相关内容。 5、认真编制每个被审计科目审计备忘录，并与客户进行适当的沟通，此项工作需予以重视。因为其有如下两个好处：

新审计准则各科目实质性审计程序

新审计准则各科目实质性 审计程序 This model paper was revised by the Standardization Office on December 10, 2020

新审计准则实质性审计程序 1001库存现金实质性审计程序 1.核对现金日记账期末余额与总账数。 2.监盘库存现金，编制“库存现金盘点表”。 3.将库存现金盘点金额与现金日记账余额进行核对，如有差异，是否要求被审计单位查明原因并作适当调整，如无法查明原因，是否要求被审计单位按管理权限取得批准后作出调整。 4.在非资产负债表日进行盘点时，应调整至资产负债表日的金额。 5.若有充抵库存现金的借条、未提现支票、未作报销的原始凭证，应在盘点表中注明，并作必要的调整。 6.抽取大额现金收支原始凭证进行测试，检查内容的完整性，有无授权批准，并核对相关账户的进账情况。 7.抽查资产负债表日前后若干天的大额现金收支凭证进行截止测试，如有跨期收支事项是否作适当调整。 8.对于非记账本位币的现金，应检查折算汇率的正确性。

9.针对识别的舞弊风险等特别风险，应实施追加的审计程序。（如在期末或接受期末时对现金进行监盘等） 10.验明现金列报的恰当性。 1002银行存款实质性审计程序 1.实施货币资金的起步审计程序。（获取或编制银行存款明细表，并与总账和银行存款日记账核对） 2.实施实质性分析程序。包括编制货币资金收支金额汇总表、编制现金比率分析表等. 3.获取银行对账单、银行存款余额调节表，并与日记账核对。查明银行存款余额差异原因，作出记录或作适当调整。 4.检查未达账项的真实性以及资产负债表日后的进账情况，并对应于不应于资产负债表日前进账的重大事项进行调整。 5.抽查对账单，将其与银行日记账核对，确定是否存在未入账的情况。 6.对银行存款账户发函询证。 7.查明大额定期存款或限定用途存款的实际情况。 8.关注各银行存款账户余额的可收回性。在有确凿证据表明存款已经部分或全部不能收回的情况下，是否提请被审计单位作出调整。

新审计准则实质性审计程序 一

新审计准则实质性审计程序一1001库存现金实质性审计程序 1.核对现金日记账期末余额与总账数。 2.监盘库存现金，编制"库存现金盘点表"。 3.将库存现金盘点金额与现金日记账余额进行核对，如有差异，是否要求被审计单位查明原因并作适当调整，如无法查明原因，是否要求被审计单位按管理权限取得批准后作出调整。 4.在非资产负债表日进行盘点时，应调整至资产负债表日的金额。 5.若有充抵库存现金的借条、未提现支票、未作报销的原始凭证，应在盘点表中注明，并作必要的调整。 6.抽取大额现金收支原始凭证进行测试，检查内容的完整性，有无授权批准，并核对相关账户的进账情况。 7.抽查资产负债表日前后若干天的大额现金收支凭证进行截止测试，如有跨期收支事项是否作适当调整。 8.对于非记账本位币的现金，应检查折算汇率的正确性。 9.针对识别的舞弊风险等特别风险，应实施追加的审计程序。(如在期末或接受期末时对现金进行监盘等) 10.验明现金列报的恰当性。 1002银行存款实质性审计程序 1.实施货币资金的起步审计程序。(获取或编制银行存款明细表，并与总账和银行存款日记账核对)

2.实施实质性分析程序。包括编制货币资金收支金额汇总表、编制现金比率分析表等. 3.获取银行对账单、银行存款余额调节表，并与日记账核对。查明银行存款余额差异原因，作出记录或作适当调整。 4.检查未达账项的真实性以及资产负债表日后的进账情况，并对应于不应于资产负债表日前进账的重大事项进行调整。 5.抽查对账单，将其与银行日记账核对，确定是否存在未入账的情况。 6.对银行存款账户发函询证。 7.查明大额定期存款或限定用途存款的实际情况。 8.关注各银行存款账户余额的可收回性。在有确凿证据表明存款已经部分或全部不能收回的情况下，是否提请被审计单位作出调整。 9.抽取大额的或有疑问的银行存款收支原始凭证进行测试，检查内容是否完整，有无授权批准，并核对相关账户的进账情况。 10.对非记账本位币的银行存款进行检查以确定折算汇率的正确性。 11.结合上年工作底稿复核银行存款账户的完整性。 12.抽查资产负债表日前后若干天的大额银行存款收支凭证进行截止测试。 13.列明不符合现金及现金等价物条件的银行存款。 14.针对识别的舞弊风险等特别风险，是否实施追加的审计程序。(如调查已注销银行账户的恢复使用情况；直接向被审计单位的顾客询问或函证付款日或退货情况等) 15.验明银行存款列报的恰当性。 1015其他货币资金实质性审计程序

存货明细科目明细审计程序表

（审计机关名称） 存货明细科目明细审计程序表 被审计企业：页次：1 审计程序 执行情况说 明工作底稿索引号 1．抽查材料采购和原材料明细账、记账凭证及原始凭证 （1）审阅购货发票和采购合同，检查购入价格的正确性，检查有关增值税进项税 额的处理是否合规；审查购入材料采购成本的构成是否符合会计制度的规定，与采购有关的费用如运输费、装卸费、保险费、包装费、仓储费等是否均已计入材料采 购科目，检查这些费用是否属于当期费用。 （2）取得原材料验收单、收料凭证和购货发票，抽查原材料入库成本是否正确， 会计处理是否符合会计制度的规定。对于尚未收到发票账单的收料凭证，是否按照计划成本暂估入账，并于下月初以红字冲回。 （3）对照原材料领用或发出汇总表，抽查是否按照发出材料的不同用途，将其计 入生产成本、制造费用、产品销售费用、管理费用、其他业务支出、在建工程、委 托加工材料等科目；应负担的材料成本差异是否正确，相应的增值税金处理是否合规。 （4）抽查有无购货折让、购货退回、损坏赔偿、调换等事项，检查其是否真实、 合规。 对于采用实际成本进行材料日常核算，不设材料采购的，上述方法适用于对在途材料的检查。 2．抽查自制半成品和产成品明细账、记账凭证及原始凭证 （1）抽查自制半成品、产成品入库单，检查入库成本是否正确；核对其品种、数 量及实际成本是否与对应的生产成本结转数相符；生产成本在半成品和产成品之间 的分摊是否正确。 （2）抽查自制半成品、产成品的发出凭证，检查发出产品成本结转方法是否正确、 前后各期是否一致；核对其品种、数量和实际成本是否分别与对应的生产成本、产品销售成本相符。 3．抽查低值易耗品明细账、记账凭证及原始凭证 （1）对照低值易耗品购货发票和入库单，检查其购入价格是否正确，会计处理是 否正确。核实是否按照财务制度的规定，根据用途、单位价值和使用年限正确划分 固定资产和低值易耗品。 （2）对照低值易耗品耗用汇总表，检查其摊销方法是否正确，会计处理是否正确。

长期股权投资实质性程序

长期股权投资实质性程序 被审计单位：索引号：ZM 项目：长期股权投资财务报表截止日/日期：编制：复核： 日期：日期： 第一部分认定、审计目标和审计程序对应关系 一、审计目标与认定对应关系表 审计目标 财务报表认定 存在 完整 性 权利和 义务 计价和 分摊 列报和 披露 A. 资产负债表中记录的长期股权投资是存在 的。 √ B. 所有应当记录的长期股权投资均已记录。√ C. 记录的长期股权投资由被审计单位拥有或 控制。 √ D. 长期股权投资以恰当的金额包括在财务报 表中，与之相关的计价调整已恰当记录。 √ E. 长期股权投资已按照企业会计准则的规定 在财务报表中作出恰当的列报和披露。 √ 二、审计目标与审计程序对应关系表 审计目 标 可供选择的审计程序索引号 D 1.获取或编制长期股权投资明细表，复核加计是否正确，并与总账数和 明细账合计数核对是否相符；结合长期股权投资减值准备科目与报表 数核对是否相符。 ZM2 ADCE 2.取得被投资单位的章程、营业执照、组织机构代码证等资料，更新永 久性档案。根据有关合同和文件，确认长期股权投资的股权比例、表决权等，检查长期股权投资的分类和核算方法是否正确。 ABCD 3.对本期发生的长期股权投资的增减变动，检查至支持性文件，确定其会计处理是否正确。 D 4.如果识别出与长期股权投资减值准备相关的重大错报风险，执行“审 计会计估计（包括公允价值会计估计）和相关披露”中“应对评估的重大错报风险”所述的程序，并在本账项工作底稿中记录测试过程。 CE 5.结合银行借款等的检查，了解长期股权投资是否存在质押、担保情况。 如有，则应详细记录，并提请被审计单位进行充分披露。 CE 6.与管理层讨论确定是否存在被投资单位由于所在国家和地区及其他方面的影响，其问被审计单位转移资金的能力受到限制的情况。如存在，提请被审计单位充分披露。 7.根据评估的舞弊风险等因素增加的审计程序。

《注册会计师审计综合实训》十一存货实质性测试底稿。

认定、审计目标和审计程序对应关系 被审计单位：安琪儿食品有限责任公司索引号： SC 项目：营业税金及附加报表截止日：2010.12.31编制人：罗紫云复核人： 编制日期：复核日期： 一、审计目标与认定对应关系表 审计目标 财务报表认定 发生完整性准确性截止分类列报 A确定利润表中记录的营业税金及附加已 发生，且与被审计单位有关。 √ B确定所有应当记录的营业税金及附加均 已记录。 √ C确定与营业税金及附加有关的金额及其 他数据已恰当记录。 √ D确定营业税金及附加记录于正确的会计 期间。 √ E确定营业税金及附加中的交易和事项已 记录于恰当的账户。 √ F营业税金及附加已按照企业会计准则的 规定在财务报表中作出恰当列报。 √二、审计目标与审计程序对应关系表 审计目标可供选择的审计程序索引 号 执行 C 1．获取或编制营业税金及附加明细表，复核加计是否正确，并与 报表数、总账数和明细账合计数核对是否相符。 SC1、 SC2 执行 CBADE 2．根据审定的本期应纳营业税的营业收入和其他纳税事项，按规定的税率，分项计算、复核本期应纳营业税税额，检查会计处理

是否正确。 CBADE 3.根据审定的本期应税消费品销售额（或数量），按规定适用的税率，分项计算、复核本期应纳消费税税额，检查会计处理是否正确。 CBADE 4.根据审定的本期应纳资源税产品的课税数量，按规定适用的单位税额，计算、复核本期应纳资源税税额，检查会计处理是否正确。 CBADE 5.检查城市维护建设税、教育费附加等项目的计算依据是否和本期 应纳增值税、营业税、消费税合计数一致，并按规定适用的税率 或费率计算、复核本期应纳城建税、教育费附加等，检查会计处 理是否正确。 SC1执行 BCA 6.结合应交税费科目的审计，复核其勾稽关系。 7.根据评估的舞弊风险等因素增加的审计程序。 F 8．检查营业税金及附加是否已按照企业会计准则的规定在财务报表中作出恰当列报。

审计练习 作业考试答案

题目1 题干 因为不存在满意的替代程序来观察和计量期末存货，所以注册会计师必须对被审计单位的存货进行监盘。（） 正确的答案是“对”。 题目2 题干 虽然直接材料成本的核算方法有多种，但是注册会计师在执行直接材料成本的控制测试时，可以采用相同的测试程序。（） 正确的答案是“错”。 题目3 题干 制造费用不需要作截止测试。（） 正确的答案是“错”。 题目4 题干 将存货余额与现有订单、资产负债表日后各期的销售额和下一年度的预测销售额进行比较，可以评估存货滞销和跌价的可能性。（） 正确的答案是“对”。 题目5 题干 存货周转率是用以衡量销量能力和存货是否积压的指标；毛利率是用以衡量成本控制及销售价格变化的指标。（） 正确的答案是“对”。 题目6 题干 存货周转率的变动可能意味着被审计单位的销售额发生大幅度变动。（） 正确的答案是“对”。 题目7 题干 存货的监盘和应收账款的函证均是一般公认审计程序，二者均存在一些令人满意的替代证明方法。（） 正确的答案是“错”。 题目8 题干 监盘程序所得到的证据可以保证被审计单位对存货拥有所有权，但不能对存货

的价值提供审计证据。（） 正确的答案是“错”。 题目9 题干 注册会计师监盘的时间以会计期末以后为优。（） 正确的答案是“错”。 题目10 题干 为了满足审计的要求，注册会计师应当负责制定盘点计划，这样一方面可以使企业更加了解审计对存货盘点的要求，另一方面也有利于注册会计师掌握企业存货管理的情况及企业对存货盘点的初步安排。（） 正确的答案是“错”。 题目11 题干 注册会计师应在企业盘点人员盘点后，根据自己观察的情况，在盘点标签尚未取下之前，进行复盘抽点，抽点样本一般不得低于存货总量的 20% 。（） 正确的答案是“错”。 题目12 题干 对于企业存放或寄销在外地的存货，也应纳入盘点范围，可以由本所注册会计师亲自前往监盘，也可以向寄存寄销单位函证。（） 正确的答案是“对”。 题目13 题干 对于那些处于管理或生产上的要求，无法为存货盘点中断生产，因而难以对这些企业的产品进行盘点时，注册会计师可以采用一些创造性方法来验证存货数量。（） 正确的答案是“对”。 题目14 题干 只要各类存货间的转换凭证十分可靠，分散盘点即可提供可靠的审计证据。（） 正确的答案是“错”。 题目15 题干 存货正确截止的要求是， 12 月 31 日前购入的存货，即使未验收入库，也必须纳入存货盘点的范围。（） 正确的答案是“错”。 题目16 题干