Kiểm toán tiếng anh

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Hoang Thanh Viet

PART 10

Investment, OE
and Payroll and

1. Investment: Assertion and substantive procedures

2. Operation Expenses

• Selling expenses
• Administrative overheads

2. Operation Expenses
Analytical review
• Comparing the ratio of Selling expenses (Administrative
overheads)/Sales for each item (month, quarter, the previous year,
the businesses in the same industry)
• Examining the fluctuations of monthly (quarterly) expenses during
the year to find out the non-normal items
• Comparisons the expenses with the budget. Examining the reasons
for the expenses not appropriate to the budget

2. Operation Expenses
Detail test
• Scanning the sub-ledgers and Checking the irregular items incurred during the year (by
checking original documents) to ensure that these expenses are true and correctly classified
• Agreed the figures to the working papers of the staffs on relevant/opposite accounts
• For cash expenses:
– Selecting ____ months to check the voucher and invoice
– Checking the legitimacy of original documents and these expenses are correctly classified or not

– Each month, selecting ____ transactions at random to check the matching between the original
documents and the detailed ledgers, and to check the legitimacy of original documents and at the same
time checking if these expenses are correctly classified or not

• Scanning through the natures of the expenses in the detailed ledgers to ensure that the
expenses are correctly classified as well as to detect those, which cannot be considered
legitimate, when the corporate income tax is calculated (fines, compensations, etc.)
• Checking the ratio Commission or Advertisement expenses/Total expenses to see if it complies
with the prevailing State regulations
• Preparing the consolidated schedule of OE.

3. Salary – SI, HI, UI
Analytical Review
• Investigating the client’s system of salary payment: method of salary calculation and
Checking the control procedures (section related, documents, approvals, checking,
payments, etc.)
• Comparing salary expenses and the ratio Salary/Total expenses of the current year to
the previous year, to the budget and among the months of the year
Examining whether the fluctuations are appropriate with the increases/decreases
number of employees, with the increases/decreases of sales, products (salary
calculated by production and sales)
• Checking the reasonableness to ensure that the salary fund is calculated...
Hoang Thanh Viet
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