Professional Documents
Culture Documents
197. 10.Online ability to add employees or change pay 198. access 199.
rates passwordsfrom hr. ctrl,author,segre O
g A
200.
201.Audit Procedures 203.
type
o
202.type of f 204.audit objectives
evidence t
e
s
t
205.1.Use audit software to foot (add) and 207.
cross-add the cash payments journal and ST 208.Posting&
206.Recalcu o Summarisation
trace the totals to the general ledger. lation f ( Accuracy)
T
209.2. Select a sample of entries in the
211.
purchases journal and vouch each one to a ST
related vendors invoice to determine 210.Docume o 212.Occurrence
ntation f
whether one exists.
T
213.3.Calculate inventory turnover for each 214.Analyti
main product and compare with previous cal 215. 216.Realizable
years. Procedur AP Value,A,E/O,C
e
217.4.Use audit software to scan the AR
218.Reperfo 220.
master file and list all the invoices that TD
have remained unpaid for more than 90 rmance/
o 221.Realisable Value
days. 219.Docume f
ntation B
222.5. Confirm a sample of loan payable 224.
balances, interest rates and security with TD 225.E,R&O,A,
lenders. 223.Confirm o
ation 226.presentation&di
f sclosure
B
227.6. Use audit software to foot (add) the
229.
accounts payable trial balance and compare TD
the balance with the general ledger. 228.Recalcu o 230.Detail tie-in
lation f
B
231.7. Examine documentation for purchase
transactions before and after the balance 233.
sheet date to determine whether they are ST
232.Docume o 234.Cutoff
recorded in the correct accounting period. ntation f
T
249. Expenses 250. Understatement 251. C,A,Classific 252. COGS,Payroll, 253. TOC,TOD-
ation, Cut-off A/cPayable T,AP
255. Overstatement/misa 256. E,Valuation, 257. Inv,Cash,Fixed 258. TOC, TOD-
254. Assets ppropriation R&O Assets,investme B
nt
259. Liabilities 260. Understatement 261. Valuation, 262. Trade payable, 263. TOC, TOD-
R&O, C Short-term debt B
264.