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Page 1 of 21
AUDIT CHECKLIST
FIXED ASSETS
Yes/No/
NA
Further
information/details
appropriate
as
AUDIT CHECKLIST
FIXED ASSETS
Yes/No/
NA
Further
information/details
appropriate
as
Yes/No/
NA
Further
information/details
appropriate
as
INVESTMENTS
Did you verify the existence and ownership of
significant investments?
If no, provide details of the alternative procedures
performed
Page 3 of 21
AUDIT CHECKLIST
Yes/No/
NA
Page 4 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
Page 5 of 21
AUDIT CHECKLIST
I NVENTORY
Yes/No/
NA
Page 6 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
counts
and
Page 7 of 21
AUDIT CHECKLIST
from
Page 8 of 21
AUDIT CHECKLIST
RECEIVABLES
Yes/No/
NA
Are you satisfied with the procedures for cut off and
have you tested for periods just before and after
year-end?
If not, provide details of alternative procedures
performed
Have you performed an accounts receivable
circularisation?
If yes, please provide a summary of the results of the
circularisation.
If no, please provide details of the alternative
procedures performed to satisfy yourself as to the
validity of accounts receivable
Page 9 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
RECEIVABLES
Yes/No/
NA
Page 10 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
RECEIVABLES
Yes/No/
NA
Page 11 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
Yes/No/
NA
Page 12 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
Yes/No/
NA
Page 13 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
Yes/No/
NA
Page 14 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
Yes/No/
NA
Page 15 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
Further
information/details
appropriate
as
Further
information/details
appropriate
as
PARTY
Yes/No/
NA
AUDIT CHECKLIST
INTERCOMPANY/RELATED
TRANSACTIONS
PARTY
Yes/No/
NA
Further
information/details
appropriate
as
Yes/No/
NA
Further
information/details
appropriate
as
AUDIT CHECKLIST
TAXATION
Yes/No/
NA
Further
information/details
appropriate
.
Yes/No/
NA
Further
information/details
appropriate
SHAREHOLDERS EQUITY
Are the amounts and descriptions of share capital
authorized, issued, and outstanding in accordance
with the legal instruments, that regulate the
company, and in accordance with statutory requirements?
If no, provide details
Have there been any changes in share capital in the
year
If yes, were the changes:
Properly authorized as required by regulations of the company and by statute?
Adequately disclosed in the [financial statements /consolidation package]?
Vouched by you with cash proceeds or
disbursements, or other receipts or distributions of property?
If no, provide details.
Where an independent transfer agent keeps the
companys share register, have you obtained
confirmation of shares issued and outstanding?
If no, provide details of the alternative procedures
performed.
If share capital has been issued for consideration
other than cash, how have you been able to satisfy
yourselves that a fair value has been attributed to the
shares and that additional paid-in capital has been
appropriately treated?
If shares or share options have been issued to
employees, have these transactions been accounted
for and adequately disclosed in accordance with
[AS/GAAP], as applicable?
Has the company complied with and disclosed in its
financial statements any restrictions imposed by the
directors, company by-laws, statute, or third parties
regarding the classification of reserves, the creation
of special reserves, or restrictions on the application
of such reserves?
If no, provide details
Page 18 of 21
as
as
AUDIT CHECKLIST
SHAREHOLDERS EQUITY
Yes/No/
NA
Further
information/details
appropriate
as
Yes/No/
NA
Further
information/details
appropriate
as
INCOME STATEMENT
Have you after an analysis of the income statement
accounts received satisfactory explanations of
unusual variations as compared to previous years
and expectations?
If no, provide details of alternative procedures
performed
Have extraordinary items or exceptional charges and
credits been disclosed in the financial statements.
Provide details as to the procedures performed to
satisfy yourself as to the completeness and validity of
the amounts and disclosures
Please summarise the approach you adopted to
verify the completeness and accuracy of turnover
and cost of sales.
Page 19 of 21
AUDIT CHECKLIST
PENSIONS
Yes/No/
NA
Page 20 of 21
Further
information/details
appropriate
as
AUDIT CHECKLIST
Yes/No/
NA
for
back
compensation
by
Page 21 of 21
Further
information/details
appropriate
as