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Karla Xandrea D.

Sapuay July 17, 2017

ACCTG 013
First Trinal
Terminal Research Project
Audit Procedures and Evidences

Classification of Source
Document/s
Account Audit Source
Audit Scope
Involved Procedure Document/s Internal or Turnaround,
External Product, or Source

Cut-off Bank
Cut-off Test External Turnaround
Statement
(Deposit In
Transit) Cash
Documentation Receipts Internal Source
Journal
Bank
Confirmation Confirmation External Turnaround
Cash In Letter
Bank
Inter Bank
Verification Internal Product
Schedule
Audit of
Physical Cash Count
Cash Internal Product
Examination Sheet
& Cash On
Cash Hand Cash
Equivalents Inspection Receipts Internal Product
Journal

Verification Trial Balance Internal Product


Cash
Equivalents General
Documentation Internal Product
Journal

Petty Cash
Inspection Internal Product
Petty Cash Journal
Fund Petty Cash
Recalculation Internal Source
Vouchers
Classification of Source
Document/s
Account Audit Source
Audit Scope
Involved Procedure Document/s Internal or Turnaround,
External Product, or Source

Customer
Confirmation Confirmation External Turnaround
Accounts Letter
Receivable
AR Master
Inspection Internal Product
File

Allowance Subsidiary
Recalculation Internal Product
for Ledger
Doubtful
Accounts Analytical
Aged Analysis Internal Product
Procedures

General
Recalculation Internal Product
Audit of Allowance Journal
Receivable for Uncollectible
Doubtful Account
Accounts Confirmation Internal Source
Authorization
Form
NR Master
Recalculation Internal Product
Notes File
Receivable Customer
Verification Internal Turnaround
Order Slips

Amortization
Verification Internal Product
Interest Table
Receivable Subsidiary
Recalculation Internal Product
Ledger
Classification of Source
Document/s
Account Audit Source
Audit Scope
Involved Procedure Document/s Internal or Turnaround,
External Product, or Source

Materials
Verification Internal Source
Raw Requisition
Materials Physical Inventory
Internal Source
Examination Tags

Documentation Work Order Internal Source


Work-in-
Process
Inspection Move Tickets Internal Source

Physical Inventory
Audit of Internal Source
Finished Examination Tags
Inventories
Goods Inventory
Recalculation Internal Product
Listings

Subsidiary
Verification Internal Product
(Cost of Ledger
Sales) Schedule of
Recalculation Internal Product
Cost of Sales

Receiving
Cut-off Test Internal Product
Merchandise Report
Inventory Purchase
Documentation Internal Source
Order
Classification of Source
Document/s
Account Audit Source
Audit Scope
Involved Procedure Document/s Internal or Turnaround,
External Product, or Source

Minutes of the
Investment Confirmation Internal Turnaround
Meeting
in Equity
Securities General
Inspection Internal Product
Ledger

Minutes of the
Investment Verification Internal Turnaround
Meeting
in
Associate Investment
Recalculation Internal Product
Portfolio
Investment in
Audit of Inquiry Bonds Internal Product
Investments Investment Portfolio
in Bonds Notes to
Inspection Financial Internal Product
Statement
Income
Verification Internal Product
Investment Statement
Income Subsidiary
Recalculation Internal Product
Ledger

Investment
Recalculation Internal Product
Gain on Sales Journal
Sale of Notes to
Investment Inspection Financial Internal Product
Statement
BANK STATEMENT
BANL CONFIRMATION
INTERBANK SCHEDULE

CASH COUNT SHEET


CASH RECEIPTS JOURNAL

TRIAL BALANCE
GENERAL JOURNAL

PETTY CASH VOUCHER


PETTY CASH JOURNAL
CUSTOMER CONFIRMATION LETTER
MASTER FILE

SUBSIDIARY LEDGER
AGING ANALYSIS

GENERAL JOURNAL
UNCOLLECTIBLE ACCOUNT AUTHORIZATION FORM

AMORTIZATION TABLE
CUSTOMER ORDER FORM
MATERIALS REQUISITION

INVENTORY TAGS
WORK ORDER

MOVE TICKETS
INVENTORY LISTINGS

RECEIVING REPORT
PURCHASE ORDER

SCHEDULE OF COST OF SALE


MINUTES OF THE MEETING
NOTES TO FINANCIAL STATEMENTS
SALES JOURNAL

INVESTMENT IN BONDS PORTFOLIO


INVESTMENT PORTFOLIO

GENERAL LEDGER
INCOME STATEMENT

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