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Cash and Bank Balances

The document contains a list of audit working papers and templates for various accounts and financial statement line items. It is organized into sections covering cash and bank balances, investments, current financial assets, inventories, general, long term receivables, fixed assets, intangibles and deferred costs, current liabilities, taxation and deferred tax, long term debt, contingencies and commitments, equity, revenue, cost of goods sold, administrative and selling expenses, and insurance companies. The working papers and templates provide guidance for auditing these accounts.

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Aung Zaw Htwe
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48 views4 pages

Cash and Bank Balances

The document contains a list of audit working papers and templates for various accounts and financial statement line items. It is organized into sections covering cash and bank balances, investments, current financial assets, inventories, general, long term receivables, fixed assets, intangibles and deferred costs, current liabilities, taxation and deferred tax, long term debt, contingencies and commitments, equity, revenue, cost of goods sold, administrative and selling expenses, and insurance companies. The working papers and templates provide guidance for auditing these accounts.

Uploaded by

Aung Zaw Htwe
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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CASH AND BANK BALANCES

 BANK CONFIRMATION LETTER


 BANK CONFIRMATION STATUS
 BANK RECONCILIATION SUMMARY
 AUDIT PROGRAM CASH AND BANK BALANCES
 CASH COUNT SHEET
 LAST DOCUMENT NOTINGS

INVESTMENTS

 AUDIT PROGRAM-INVESTMENT
 INVESTMENTS-SUMMARY SCHEDUL
 INVESTMENTS PHYSICALLY VERIFICATION SHEET

CURRENT FINANCIAL ASSETS

 BILLS RECEIVABLE SUMMARY


 CONFIRMATION CONTROL SHEET
 RECEIVABLES SUMMARY
 AUDIT PROGRAM SHORT TERM DEPOSITS PREPAYMENTS AND OTHER
RECEIVABLES
 AUDIT PROGRAM SHORT-TERM LOANS AND ADVANCES
 AUDIT PROGRAM TRADE DEBTS
 AUDIT PROGRAM HEAD OFFICE AND BRANCH
 AUDIT PROGRAM DUE TO FROM CENTRAL BANK
 AUDIT PROGRAM BILLS DISCOUNTED AND PURCHASED
 RECEIVABLES AGING PROVISION OF DOUBTFUL DEBTS
 STATISTICAL ANALYSIS OF CONFIRMATIONS

INVENTORIES

 AUDIT PROGRAM STOCK-IN-TRADE


 STORES SPARES AND LOOSE TOOLS
 AUDIT PROGRAM INVENTORY HELD FOR CAPITAL EXPENDITURE
 INVENTORY TEST COUNTS
 NET REALIZABLE VALUE (NRV) TEST
 PHYSICAL INVENTORY OBSERVATION CHECKLIST
 SUMMARY OF STOCKS VERIFIED

GENERAL

 INTERPRETATION OF FINANCIAL STATEMENTS


 INTERPRETATION OF FINANCIAL STATEMENTS-2
 INTERPRETATION OF FINANCIAL STATEMENTS-3
 INTERPRETATION OF FINANCIAL STATEMENTS-4
 GENERAL BALANCE CONFIRMATION FORMAT

LONG TERM RECEIVABLES

 AUDIT PROGRAM – LONG-TERM LOANS AND ADVANCES


 AUDIT PROGRAM – LONG-TERM DEPOSITS AND PREPAYMENTS
 LONG TERM LOANS AND ADVANCES
 LONG-TERM DEPOSITS AND PREPAYMENTS

FIXED ASSETS

 ANALYSIS OF CHARGES IN RELATION TO THE VALUE OF ASSETS


 CAPITAL WORK IN PROGRESS – SUMMARY SCHEDULE
 CAPITAL WORK-IN-PROGRESS – COMMITMENT ANS INSURANCE
COVERAGE
 DISPOSAL OF ASSETS

INTANGIBLES AND DEFERRED COST

 DEFERRED COST – SUMMARY


 PRE-OPERATING COSTS

CURRENT LIABILITIES

 AUDIT PROGRAM – ACCRUED MARKUP


 CREDITORS ACCRUED AND OTHER LIABILITIES
 SHORT TERM LOAN

TAXATION AND DEFERRED TAX

 COMPUTATION OF TAXABLE INCOME AND TAX LIABILITY – NORMAL


 DEFERRED TAX COMPUTATION
 DETAIL OF EXCESS PERQUISITES
 TAX ADVISOR CONFIRMATION LETTER
 TAX DEPRECIATION SCHEDULE
 TAX POSITION
 TAXATION – RELEVANT INFORMATION AND DISPUTED MATTERS

LONG TERM DEBT

 COVENANT CHECKLIST
 LONG TERM LOANS – SUMMARY
 REDEEMABLE CAPITAL – SUMMARY
 REDEEMABLE CAPITAL RELATED INFORMATION

EOSB AND OTHER NON CURRENT CREDITS

 LONG TERM DEPOSITS

CONTINGENCIES AND COMMITMENTS

 COMMITMENTS-LETTER OF GUARANTEE
 CONTINGENCIES – PENDING LITIGATIONS
 CONTINGENCIES AND COMMITMENTS – BANK CONFIRMATION SUMMARY
 LEASE COMMITMENT
 OPERATING COMMITMENTS
 OTHER CONTINGENCIES AND COMMITMENTS
 PENDING LITIGATION AND OTHER LEGAL MATTERS
 AUDIT PROGRAM – CONTINGENCIES AND COMMITMENTS

EQUITY

 ADVANCE AGAINST FUTURE ISSUE OF SHARE CAPITAL


 DIVIDENDS PAYABLE
 RESERVES
 SHARE CAPITAL
 STATEMENT OF CHANGES IN EQUITY
 SURPLUS ON REVALUATION OF FIXED ASSETS
 AUDIT PROGRAM- SHARE CAPITAL
 AUDIT PROGRAM – STATEMENT OF CHANGES IN EQUITY
 AUDIT PROGRAM – SURPLUS ON REVALUATION OF FIXED ASSETS
 AUDIT PROGRAM- DIVIDENDS
 AUDIT PROGRAM- EARNINGS PER SHARE

REVENUE

 RECONCILIATION OF SALES WITH LAST YEAR


 SALES
 SALES CUT OFF
 AUDIT PROGRAM- SALES
 AUDIT PROGRAM – OTHER INCOME

COST OF GOODS SOLD

 COST OF SALES
 PURCHASES CUT OFF
 AUDIT PROGRAM – COST OF GOODS SOLD

ADMIN AND SELLING EXPENSES

 AUDIT PROGRAM – ADMINISTRATION AND SELLING EXPENSES


 ADMIN AND SELLING EXPENSES
 AUDITORS’ REMUNERATION
 DIRECTORS EMOLUMENTS
 DIRECTORS’ EMOLUMENTS – DETAILS
 DONATION
 EXPENSES – SUMMARY
 OPERATING LEASE
 PREDICTIVE TEST OF EXPENSE BASED ON UNITS CONSUMPTION
 RENT, RATES AND TAXES
 REPAIRS AND MAINTENANCE
 SALARIES, WAGES AND OTHER BENEFITS
 TRAVELLING EXPENSE
 VEHICLE RUNNING EXPENSE
 SALARY RECONCILIATION

INSURANCE COMPANIES

 SUBSTANTIVE PROCEDURES FOR INVESTMENTS IN TFC REDEMPTION AND


INCOME

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