Escolar Documentos
Profissional Documentos
Cultura Documentos
Page #
pg6
pg6
pg38
Label
GA-1
GA-2
GA-3
pg42
A-1
A-2
A-3
pg45
GA-4
pg46
GA-5
pg47
GA-6
pg48
GA series
pg52
1
2
pg59
pg60
pg63
pg65
pg75
ICC-1
c series
ICD-1
pg75
c-2
pg75
pg86
pg110
pg110
pg116
pg126
pg126
c-3
d-series
pg134
pg134
pg138
R-1
X-1
A series
c-2-1
I-1
ICP-1
L-4
pg141
pg141
pg142
pg142
pg143
pg144
A series
A series
pg144
pg144
A series
A series
pg144
A series
pg145
pg145
A series
A series
Assignment
engagement letter
audit staffing memo
2column working paper-audit of 2014 financial statements
put copy of minutes in workpapers (GA-3-1, GA-3-2, etc. behind memo)
Column labels: Information Relevant to 2014 / Audit Audit Action Recommended
Comparative Balance Sheet
Comparative Income Statement
Comparative Statement of Cash Flows
(See page for correct column headings for A-1 and A-2)
Memo on problem areas
calc. common fin. Statements, $ amts, % changes. Financial ratios
compare to nike and reebok (see EDGAR on sec.gov)
(include support calculations as GA-4-1, GA-4-2, etc)
memo on materiality
address concept, common realtionships
determine minimium material misstatement amount, and justify
memo addressing the fraud potential
see page for details and important things to include
current year workpapers to document how planning might transactions
be afected by the computer processing of accounting
ICQ (instructions on 52, ICQ on 53)
complete strengths and weaknesses (instructions on p52)
identification of potential for fraud in rev cycle s/w
memo id/explaining significance of qual. Features of deviations
identification of potential for fraud in purchasing cycle s/w
audit cash
memo- two forms of a/r confirmation requests, factors to determine which to use
and what "alt. procedures will be used to verify existance and value if no reply?
put confirmations in workpapers, marked c-2-2, c-2-3, etc. address ALL discrepances
and propose adjustments as necessary
indicate payments received on Aged trial bal. schedule (from Jan. deposit slips, but
make sure to verify with cutof bank statement)
workpaper addressing the reasonableness of Allowance for doubtful accounts
inventory memo (instructions on 86, intern report on 87, count sheets follow)
audit prepaids (
complete the investments and other asset sections (details on 110)
audit pp&e
memo- responsibilities for auditing controls@service org. and more
tie earnings for year to trial balance, compare current year numbers to last year
to check for reasonableness. Compare exec salaries to board minutes to
check reasonableness
revenue
expenses
memo- subsequent events (litigation, strike, picket lines, etc.)
GA series
ICC series
ICD series
ICP series
A series
B series*
C series*
D series*
E series*
F series*
I series*
L series*
N series*
Q series*
R series*
X series*