四大审计底稿模板

审计工作底稿模板
一、审计对象信息
1.审计对象名称及背景信息
2.审计对象所属部门或机构
3.审计对象的相关法律、法规、政策等要求说明
二、审计目标和范围
1.审计目标的明确阐述
2.审计范围的界定和说明
3.审计时间和地点的确认
三、审计程序安排
1.确定审计工作的目标和步骤
2.制定审计计划和时间表
3.预估审计所需资源和人力
四、风险评估
1.针对审计对象的特点和所涉及的风险因素进行评估
2.确定主要风险，并制定应对措施
3.风险评估的文档记录和备份
五、审计程序记录
1.对需要审计的项目进行细致的分析和规划
2.针对每个审计项目制定相应的审计程序和程序文件
3.记录每个审计项目的实施步骤和结果
六、审计证据收集
2.对所获得的审计证据进行分类和整理
3.对审计证据的完整性、准确性和可靠性进行评估
七、审计结论和建议
1.根据审计所得的证据和分析结果，得出审计结论并撰写审计报告
2.根据审计结论提出相应的改进意见和建议
3.对审计结论和建议的可行性和有效性进行评估
八、审计记录和备份
1.对审计过程和审计结果进行详细记录和备份
2.对相关文件和数据进行保密和保管
3.根据法律和规定对审计记录的保存期限进行严格遵守
以上是一个审计工作底稿的基本模板，可以根据具体的审计对象和目标进行相应的调整和补充。

审计工作底稿的编写要求严格、准确、详实，以确保审计工作的可追溯性和可证明性。

同时，审计工作底稿还应符合相关的审计准则和要求，以保证审计质量和可靠性。

专项审计底稿模板篇一：审计工作底稿会计师事务所审计工作底稿客户名称：会计期间：审计工作底稿目录（一）客户： ABC 有限责任公司会计期间：编制：复核：客户： ABC 有限责任公司会计期间：编制：复核：客户： ABC 有限责任公司会计期间：编制：复核：客户提供相关资料情况表篇二：审计工作底稿样式审计工作底稿被审单位 :审核员:日期:索引号: A1审查项目:货币资金所属时期 :复核员:日期:页次:一、审计目标：①确定货币资金是否存在；②确定货币资金的收支记录是否完整；③确定库存现金、银行存款以及其他货币资金的余额是否正确；④确定货币资金在会计报表上的披露是否恰当。

二、审计程序：三、需说明的事项：四、期末余额：五、审计结论：1、本科目经审计后无调整事项，余额可以确认： 2 、本科目经审计调整后，审定数可以确认：?3、因 __________ 原因，本科目余额不能确认：?审计工作底稿被审单位 :审核员:日期:索引号: A1－3审查项目:银行存款所属时期:复核员:日期:页次:一、审计目标：①确定银行存款是否存在；②确定银行存款的收支记录是否完整；③确定银行存款的余额是否正确；④确定银行存款在会计报表上的披露是否恰当。

二、审计程序：三、需说明的事项：四、期末余额：五、审计结论：1、本科目经审计后无调整事项，余额可以确认：2、本科目经审计调整后，审定数可以确认：3、因 ____________原因，本科目余额不能确认：?审计工作底稿被审单位 :审核员:日期:索引号: A7审查项目:应收帐款所属时期:复核员:日期:页次:一、审计目标：①确定应收帐款是否存在；②确定应收帐款是否归被审计单位所有；③确定应收帐款增减变动的记录是否完整；④确定应收帐款是否可收回，坏帐准备的计提是否恰当；⑤确定应收帐款年末余额是否正确；⑥确定应收帐款在会计报表上的披露是否恰当。

三、需说明的事项：篇三：收支审计工作底稿审计工作底稿索引号：第页（共页）。

审计工作底稿范本
以下是一个审计工作底稿的范本，包括一些基本信息和审计步骤的记录。

请注意，这只是一个示例，实际工作底稿可能会根据具体的审计项目和需求有所不同。

审计工作底稿
审计项目名称：XXXX年度财务报表审计
审计客户：XX公司
审计期间：XXXX年XX月XX日至XXXX年XX月XX日
一、审计目标和范围
1. 审计目标：验证XX公司XXXX年度财务报表的准确性、完整性和合规性。

2. 审计范围：包括资产负债表、利润表、现金流量表及附注。

二、审计程序和方法
1. 风险评估：评估财务报表重大错报风险，确定重点审计领域。

2. 内部控制测试：测试内部控制制度的有效性。

3. 实质性程序：对重要账户和交易进行细节测试和实质性分析程序。

4. 审计证据收集：收集充分、适当的审计证据。

5. 审计结论：根据审计结果形成审计意见。

三、审计结果
1. 未发现重大错报和舞弊行为。

2. 提出了一些建议，以改进内部控制和财务报表披露。

四、审计意见和建议
1. 对财务报表整体发表无保留意见。

2. 建议加强内部控制，提高财务报表质量。

五、工作底稿索引
1. 客户财务报表及附注。

2. 风险评估结果及记录。

3. 内部控制测试程序及结果。

4. 实质性程序细节测试及分析程序结果。

5. 审计结论及建议。

审计工作底稿填写模板一、审计对象基本情况。

1. 审计对象名称，__________。

2. 审计对象注册地址，__________。

3. 审计对象法定代表人，__________。

4. 审计对象负责人，__________。

5. 审计对象联系方式，__________。

二、审计工作基本信息。

1. 审计工作底稿编号，__________。

2. 审计工作底稿名称，__________。

3. 审计工作底稿编制人，__________。

4. 审计工作底稿编制日期，__________。

5. 审计工作底稿审核人，__________。

6. 审计工作底稿审核日期，__________。

三、审计工作底稿内容。

1. 审计目的，__________。

2. 审计范围，__________。

3. 审计程序，__________。

4. 审计方法，__________。

5. 审计重点，__________。

6. 审计难点，__________。

7. 审计风险，__________。

8. 审计工作底稿具体内容，__________。

四、审计工作底稿编制说明。

1. 编制依据，__________。

2. 编制原则，__________。

3. 编制要求，__________。

4. 编制注意事项，__________。

五、审计工作底稿填写要求。

1. 填写人员，__________。

2. 填写时间，__________。

3. 填写内容，__________。

4. 填写要求，__________。

六、审计工作底稿审核要求。

1. 审核人员，__________。

2. 审核时间，__________。

3. 审核内容，__________。

4. 审核要求，__________。

七、其他事项。

1. 其他需要说明的事项，__________。

以上为审计工作底稿填写模板，编制人员在编写底稿时应严格按照模板要求进行填写，确保审计工作底稿的准确性和完整性。

审计⼯作底稿模板完整版审计⼯作底稿模板会计师事务所审计⼯作底稿客户名称：会计期间：审计⼯作底稿⽬录（⼀）客户： ABC有限责任公司会计期间：审计⼯作底稿⽬录（⼆）客户： ABC有限责任公司会计期间：审计⼯作底稿⽬录（三）客户： ABC有限责任公司会计期间：客户提供相关资料情况表审计程序完成情况表（⼀）被审计单位：索引号：项⽬：财务报表截⽌⽇/⽇期：编制：复核：审计程序完成情况表（⼆）被审计单位：索引号：项⽬：财务报表截⽌⽇/⽇期：编制：复核：审计程序完成情况表（三）被审计单位：索引号：项⽬：财务报表截⽌⽇/⽇期：编制：复核：业务约定书甲⽅：⼄⽅：兹由甲⽅委托⼄⽅对甲⽅年年度财务报表进⾏审计，经双⽅协商，达成以下约定：⼀、业务范围及⽬的⼄⽅接受甲⽅委托：对甲⽅按照企业会计准则编制的年⽉⽇的资产负债表以及截⽌年度的利润表、股东权益变动表和现⾦流量表以及财务报表附注（以下统称财务报表）进⾏审计；⼄⽅将根据《中国注册会计师审计准则》，通过执⾏审计⼯作，对财务报表的下列⽅⾯发表审计意见：（1）财务报表是否按照企业会计准则和相关会计制度的规定编制；（2）财务报表是否在所有重⼤⽅⾯公允反映甲⽅的财务状况、经营成果和现⾦流量。

⼆、甲⽅的责任与义务（⼀）甲⽅的责任1．根据《中华⼈民共各国会计法》及《企业财务会计报告条例》，甲⽅及甲⽅负责⼈保证会计资料的真实性和完整性。

因此，甲⽅管理层有责任妥善保存和提供会计记录，这些记录必须真实、完整地反映甲⽅的财务状况、经营成果和现⾦流量。

2．按照企业会计准则和《××会计制度》的规定编制财务报表是ABC公司管理层的责任，这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误⽽导致的重⼤错报；（2）选择和运⽤恰当的会计政策；（3）作出合理的会计估计。

（⼆））甲⽅的义务：1、及时为⼄⽅的审计提供其所要求的全部会计资料和其他有关资料。

一、概述在企业经营活动中，会计事务所扮演着重要的角色，其提供的审计服务，对于企业的财务状况和经营活动具有至关重要的影响。

而会计事务所进行审计工作时，底稿模板的使用则显得格外重要。

四大会计事务所作为国际知名的会计服务机构，其审计底稿模板更是具有一定的标杆意义。

在这篇文章中，我们将从四大会计事务所的角度，为您提供一套全面的审计工作底稿模板。

二、四大会计事务所简介四大会计事务所是指国际知名的四家会计服务机构，包括普华永道、德勤、毕马威和安永，它们在全球范围内都有着广泛的业务覆盖和良好的口碑。

这四家会计事务所拥有丰富的审计经验和资深的审计专业人员，其审计底稿模板体现了世界级的审计标准和最佳实践。

三、审计工作底稿模板的组成（一）审计程序底稿审计程序底稿是审计工作中的核心内容，它包括了审计程序的设计、实施和结果评价等方面的内容。

审计程序底稿要求结构合理、条理清晰，以保证审计工作的全面性和有效性。

（二）风险评估底稿风险评估底稿是审计工作中不可或缺的一部分，它主要用于评估企业财务报表可能存在的风险，并制定相应的应对措施。

风险评估底稿要求全面考虑各种潜在的风险因素，以保障审计的客观性和可靠性。

（三）内部控制底稿内部控制底稿主要用于评价企业内部控制体系的有效性，从而为审计工作提供重要的依据。

内部控制底稿要求详细描述企业的内部控制流程，并进行合理的评价和建议。

（四）证据收集底稿证据收集底稿是审计工作中至关重要的一环，它要求审计人员以有效的方式收集、整理和分析审计证据，为审计意见的形成提供可靠的依据。

证据收集底稿要求审计人员具有丰富的经验和良好的分析能力，以保证审计工作的全面性和准确性。

（五）文档管理底稿文档管理底稿是审计工作中不可或缺的一部分，它要求审计人员对审计工作的各个环节进行详细的记录和管理，以保证审计工作的可追溯性和可审查性。

文档管理底稿要求审计人员严格按照规定的流程和要求进行文档的归档和管理，以保证审计工作的合规性和可靠性。

审计工作底稿样本审计工作底稿是审计师在进行审计工作时所录入或编制的文件，它是审计过程中的重要参考资料。

底稿的规范编制和准确记录对于审计工作的进行至关重要。

本文将为您展示一份审计工作底稿的样本，以供参考。

一、审计目的和范围审计目的：本次审计旨在对公司财务报表进行审核，以发表审计意见。

审计范围：审计范围包括公司年度财务报表及相关附注、会计记录、内部控制制度等。

二、审计程序和工作底稿1. 确定审计程序和时间安排在进行审计工作前，审计师需要与财务部门协商，确定审计程序和时间安排。

具体步骤如下：（1）与财务部门确认审计目标和重点；（2）根据审计目标和重点，确定审计程序；（3）与财务部门沟通并确认审核时间表；（4）编制审计程序明细表。

工作底稿示例：审计程序明细表：| 序号 | 审计程序 | 负责人 | 审核日期 || ---- | ------------------- | ------ | ------------ || 1 | 日常现金收支审核 | 张三 | 2022年1月5日 || 2 | 财务报表分析 | 李四 | 2022年1月6日 || 3 | 内部控制评估 | 王五 | 2022年1月7日 || 4 | 财务记录和凭证复核 | 张三 | 2022年1月8日 |2. 进行审计测试和取证工作审计测试和取证工作是审计过程的核心环节，它为后续的判断和发表审计意见提供了依据。

具体步骤如下：（1）审查相关凭证和会计记录；（2）进行账务核对和抽样检查；（3）评估内部控制的有效性；（4）收集必要的审计证据。

工作底稿示例：审计测试底稿：| 序号 | 审计程序 | 审计证据 | 审计师 | 审计日期|| ---- | --------------------- | ------------------------ | ------ | ------------ || 1 | 抽检现金收支凭证 | 凭证编号、金额等 | 张三 | 2022年1月5日 || 2 | 抽检固定资产采购凭证 | 凭证编号、金额等 | 李四 | 2022年1月6日 || 3 | 评估内部控制制度的效力 | 内部控制评价表、抽检记录 | 王五 | 2022年1月7日 || 4 | 收集其他相关审计证据 | 相关文件、询问函等 | 张三 | 2022年1月8日 |3. 修改和整理底稿审计过程中，可能需要不断修改和更新底稿，确保底稿的准确性和完整性。

通用审计工作底稿索引号（审计机关名称）审计项目截止期或会计期间审计工作底稿基础知识：（一）审计工作底稿的定义与分类1．审计工作底稿的定义审计工作底稿是审计证据的载体，是指注册会计师在执行审计业务过程中形成的全部审计工作记录和获取的资料。

审计工作底稿的全部内容是注册会计师形成审计结论、发表审计意见的直接依据。

2.审计工作底稿的分类。

根据审计工作底稿的性质和作用，可将其分为三类：综合类、业务类和备查类。

（1）综合类指注册会计师在审计计划和审计报告阶段，为规划、控制和总结整个审计工作，并发表审计意见所形成的审计工作底稿。

主要包括审计业务约定书、审计计划、审计报告书未定稿、审计总结及审计调整分录汇总表等综合性的审计工作记录。

（2）业务类指注册会计师在审计实施阶段执行具体审计程序所编制和取得的工作底稿。

主要包括注册会计师在执行预备调查、符合性测试和实质性测试等审计程序时所形成的工作底稿。

（3）备查类指注册会计师在审计过程中形成的，对审计工作仅具有备查作用的审计工作底稿。

主要包括与审计约定事项有关的重要法律性文件、重要会议记录与纪要、重要经济合同与协议、企业营业执照、公司章程等原始资料的副本或复印件。

3.审计工作底稿的作用是注册会计师审计业务中普遍使用的专业工具，编制或取得审计工作底稿是注册会计师的最主要的审计工作。

（1）是联结整个审计工作的纽带；（2）形成审计结论、发表审计意见的直接依据；（3）解脱或减轻注册会计师的审计责任、评价或考核其专业能力与工作业绩的依据；（4）为审计质量控制与质量检查提供了可能；（5）对未来的审计业务具有参考备查价值。

（二）审计工作底稿的形成与复核1.审计工作底稿的形成形成方式：直接编制；取得。

（1）编制的工作底稿的基本要素（共10项）①被审计单位名称；②审计项目名称；③审计时点或期间；④审计过程记录；⑤审计标识及其说明；⑥审计结论；⑦索引号及页次；⑧编制者姓名及编制日期；⑨复核者姓名及日期；⑩其他应说明事项。

Audit Program31 December 2000Prepared byDate Reviewed byDate Approved byDateCLIENTYEAR ENDAUDIT PROGRAM FOR Cash & BankRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Compare the listing of cash and bank accounts with those of priorperiods and investigate any unexpected changes (e.g., creditbalances, unusual large balances, new accounts, closed accounts) orthe absence of expected changes._____ 2. Review interest received in relation to the average cash and bankbalances.Cash balances_____ 3. (a) Obtain a copy of the list of balances of cash as at 31/12/1999 and31/12/2000.(b) Check casting and agree total with general ledger controlaccount._____ 4. Scan cash entries noting any unusual items and make furtherinvestigation where considered necessary.Bank Balances_____ 5. (a) Obtain a copy of the list of balances of bank as at the period enddate; and(b) Check casting and agree total with general ledger control account.6. Bank Confirmation request (Note 2)(a) Get a standard bank confirmation request form from thestationery cupboard.(b) Fill in the client name, our reference number and the period oryear end date (please specify) for the bank to confirm.(c) Give the partial completed form to the relevant client staff .(d) Request the client to perform the following tasks:·Stamp the form with the company chop;·Have the form signed by an authorized signatory;·Fill in the balances in the appropriate boxes;·For items which are not applicable for the company, fill in“N/A” in the corresponding boxes; and·Confirm to us whether the form can be sent to the bank by mailor if the client is required to take the confirmation to the bank.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR Cash & Bank (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by Bank Balances (Continued)(e) Check the completed confirmation form to ensure thefollowing:·the balances agreed to the bank statements as at theconfirmation date;·the form is properly signed;·the client has filled in all security and guarantee related matterson the bank confirmation; and·Send the bank confirmation form to the bank by post.OrIf the client staff has to take the confirmation to the bank, arrange astaff to go with him/her. (Note 3)(f) Keep copies of the confirmation in the file until replies areobtained from the banks.(g) When replies are received, check the confirmations received toensure that:·the forms were stamped and signed by the bank on the lastpage; and·the individual balances and information are endorsed by thebank staff personal chop. (Note 4)_____ 7. Examine the client’s bank reconciliation as at 31/12/2000 asfollows:a) agree book balance to Cash Book and General Ledger;b)agree balance per bank statement to bank statement at theyear end and bank confirmation received;c) check casting of the bank reconciliation;d)vouch all lodgments / lodgments with amount greater thanRMB _____ * not clear to the cash book and bank statementin the following month ensuring all lodgments are cleared;(Note 5)e) vouch all outstanding cheques / outstanding cheques withamount greater than RMB _____ * to the cash book and to thebank statement in the following month & note down the datewhen they are cleared; (Note 5)f) obtain explanations from the client of all outstanding lodgments/ lodgment with amounts greater than RMB_____ *;g) investigate all stale cheques / stale cheques with amountgreater than RMB_____ * issued for more than five / ten days*, and make appropriate adjustments thereof in the cash bookand ledger; (Note 6)CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR Cash & Bank (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by Bank Balances (Continued)h) investigate all payments / payments with amount greater thanRMB_____ * recorded by the bank but not recorded by theclient, and make appropriate adjustments thereof in the cashbook and ledger; (Note 6) andi) investigate all receipts / receipts with amount greater thanRMB_____ * recorded by the bank but not recorded by theclient, and make appropriate adjustments thereof in the cashbook and ledger. (Note 6)_____ 8. Review the bank book for any unusual items (greater than RMB_____) such as: a) non-trading receipts or payments andb) transfers in and out of the bank accounts._____ 9. Select receipts larger than RMB ______ and payments larger thanRMB ______ within ____weeks before and after the year end toensure that they have been properly accounted for.General_____ 10. Review the cash and bank accounts in the general ledger for unusualitems._____ 11. Review the cash disbursements and cash receipts registers forunusual items; investigate any such items observed._____ 12. Review bank confirmations, minutes, loan agreements and otherdocuments for evidence of restrictions on the use of cash, or ofliens, or security interests in, cash._____ 13. Consider the covenants and other narratives given in loan and othermaterial agreements and determine compliance with the agreementsand whether necessary disclosure have been made._____ 14. Consider the implications of client management practices that resultin recurring short term loan to finance working capital. Considerinquiry of client management and alert your senior / executiveshould such short term loans be encountered in the audit.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR Cash & Bank (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by* Delete as appropriateNote 1i. The cash count should be performed by cashier with the presence of a staff that normally is not involved in the cashier function.ii. Cash certificate is acceptable only if the petty cash balance is considered as immaterial and / or the risk associated is low/ minimal.Note 2i. Bank confirmations are sent on an individual branch basis, i.e. one confirmation per branch.ii. Confirmation should also be sent to accounts closed during the year.iii. If either the bank or the client refuses to reply/send the confirmation, consider if there is a significantlimitation of our audit scope and its implications.Note 3When it is not feasible for an EYHM staff to go with the client, we must reconsider if the confirmation obtained provides sufficient and reliable audit evidence due to the lack of independence.Note 4Alternatively, the bank may issue its own bank certificate to confirm the deposits and loans balances and confirm that no other business transactions exiting.Note 5The extent of vouching work depends on our assessment of the likelihood of errors occurring.Note 6We have to consider the effect in aggregate regarding the unadjusted items which are below the amount stipulated in this procedure whenever one is set.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR Accounts ReceivableRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by1. Obtain or prepare a listing of accounts receivable and investigateunusual balances. Credit balances, and accounts that may not beaccounts receivable, or may not be properly classified as accountsreceivable trade (e.g. consignment accounts, related-party oremployee accounts ).2. Trace the total in the customers’ ledger to the general ledger controlaccount: investigate reconciling items greater than ¥________ andunusual items.3. Compare current period’s receivables as a percentage of net sales withprior periods’ percentages. Compare discounts, returns, andallowances with prior periods (e.g. as 5 - 10% of sales).4. As of 31/12/2000, perform confirmation procedures for accounts asfollows:a. Select key items (accounts greater than ¥________ and accountswith the following characteristics: long aging, or involved in legalcase) for positive confirmation procedures.b. Using a MUS or Random technique, select a representative sampleor account (as determined through use of Audit Risk Table__________) for positive / negative confirmation procedures.c. Trace information (i.e.. balance and addresses) from individualrequests to the subsidiary records. Send requests and prepareconfirmation statistics.d. Trace confirmation replies to the trial balance and request theclient to reconcile differences. Investigate explanations for differencesgreater than ¥_______ and any unusual explanations.e. Send second requests for all unanswered positive confirmationrequests.f. Examine subsequent cash receipts, shipping records, salescontracts, and other evidence to substantiate the validity of accountsfor which no reply or an unsatisfactory reply was received.g. Summarize the results of the confirmation procedures.5. Test sales cut-off for service rendering greater than ¥ for theLast days before year end and the first ___days after year end.Determine that the sales were recorded in the proper period throughreview of shipping documents, billings, sales register and othersupporting documents.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR Accounts Receivable (Continued)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by6. Test for out-of-period credit memos by examining those greater than¥_____ issued for the period from the balance sheet dated to/ /2001. Inquire as to whether there are any unissued credits thatrelate to the period under audit.7. Test the aging of accounts receivable and unbilled contracts foramounts greater than ¥and accounts with the followingcharacteristics: opening receivable balance brought forward from // , to support the accuracy of the aged trial balance. Trace thedetails to and from the customer’s ledger accounts or supportingdocumentation.8. Compare aging, bad debt expanse, and write-offs with prior periods.Compar e the current period’s accounts receivable turnover and/ornumber of day’s sales outstanding with prior periods’ amounts.9. Evaluate the adequacy of the allowance for doubtful accounts and therelated provision as follows:a. From the aged trial balance as of 31/12/2000, select accounts withbalances greater than ¥ , accounts greater than ¥ thatare more than 180 days past due, and accounts with legalcontingencies.b. In addition to those accounts selected in a above, select anyadditional accounts that have a higher likelihood of error (e.g.. prioryear experience, industry concentration).c. For those accounts selected, discuss collectibles concerns with thecredit manager or other responsible individual and reviewcorrespondence files or other relevant data in support of the client’srepresentations.d. Review subsequent collections for those accounts selected forevaluation.e. Determine if any product related problems (e.g.. quality right ofreturn) are affecting collectibles and should be considered indetermining the adequacy of the allowance. These problems shouldalso be considered in determining the adequacy of the allowance forinventory obsolescence.f. Perform appropriate analytical review procedures.g. Conclude on the adequacy of the allowance.10. Review the accounts receivable and sales accounts in the generalledger and the sales and cash receipts registers for unusual items:investigate any such items observed.11. Determine whether any receivables are pledged as collateral orSubject to any liens; coordinate with work on debt payable.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR Prepayment & Construction in ProcessRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare an analysis for each significant classification ofprepaid expenses, deferred charges, other assets or intangibles.Include adequate descriptions of significant components and thefollowing:a. Balance at the beginning of the periodb. Additions at costc. Deductions charged to expense, and to other accountd. Balance at the end of the period._____ 2. Foot the analyses and trace totals to the general ledger: trace thebeginning balances to the prior period audit working papers._____ 3. Compare the account balances with those of prior periods andinvestigate any unexpected changes (or the absence of expectedchanges). For accounts greater than ¥and accounts that havechanged by the greater of ¥ or 5~10% from the prior period.Recomputed the ending balance (and examine supporting documentsfor significant charges as appropriate) and determine that thecarrying amount does not exceed amounts properly allocable tofuture periods._____ 4. Trace amounts amortized to expense during the period to the relatedgeneral ledger accounts._____ 5. Confirm deposits and assets held by others for those items greaterthan ¥and items related to construction of shelters andunipoles, or items related to operating expenses for sales centers._____ 6. Review the accounts under this classification and the related incomeand expense accounts in the general ledger for unusual items:investigate any such items noted._____ 7. Determine that there has been no permanent impairment of value fordeferred charges, intangible assets, etc._____ 8. Determine that balances are properly classified in the balance sheet(current versus non-current, etc.).____ 9. Identify any exceptional item (i.e. prepaid legal fee). Investigate itsnature and consider the recoverability of these items and whether anyprovision is needs.10. Perform reasonableness test on amortisation of deferred expenses._____ 11. Send and obtain confirmations from staff and sales centers to verifyexistence of assets._____ 12. Perform overall analytical review on total prepayment andconstruction in progress._____ 13. Obtain and review a movement of construction in progress, examinesupporting documents for material additions.14. Test the calculation of capitalised interest if appropriate.____ 15. Check Completion Verification to ensure that CIP is transferred tofixed assets at proper time.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR AffiliatesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by ______ 1. Review other receivable and payables, and reclassify currentaccounts with ultimate holding company, subsidiaries, fellowsubsidiaries and associate company to the proper accounts.______ 2. Agree or reconcile all current accounts balance with relatedparty by sending confirmation. Agree the current accountbalance with subsidiaries’ books and records.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR Fixed Assets and Concession RightsRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by ______ 1. Obtain or prepare a summary of property, plant and equipment andrelated depreciation (by major classification) including thefollowing:a. Beginning and ending balances at cost.b. Asset additions at cost.c. Asset retirements and dispositions.d. Other changes (e.g. transfers).e. Beginning and ending balances of the allowances fordepreciation.f. Additions to the allowance for depreciation accompanied by ananalysis of amounts charged to expense, absorbed in inventory,and capitalized.g. Reductions of the allowance for depreciation for retirements anddispositions.______ 2. Obtain or prepare a schedule of asset additions during the period,including description, date acquired, estimated useful life, and cost,for all additions of ¥ or more, with those under that amountcombined so the total additions ties to the summary schedule byclassification. Compare the level of property acquisitions for theperiod with the prior period.______ 3. Obtain or prepare a schedule of retirements and dispositionincluding description, date of acquisition, date of retirement ordisposition, cost, accumulated depreciation, net carrying value,proceeds of disposition, and gain or loss on disposition.______ 4. Trace the beginning balances per the summary schedule to endingbalances per the prior p eriod’s audit working papers.______ 5. Trace amounts per the summary schedule to the general ledger, thedetailed asset records, and to the schedules of additions, andretirements and dispositions; test the footings and crossfootings ofthe schedules.______ 6. For asset additions greater than ¥and additions with thefollowing characteristics: capitalised interests, or capitalised legalfees, examine supporting documents (purchase contracts, paidchecks, vendors’ invoices) to verify record ed cost. Challenge theestimated useful lives assigned.______ 7. For asset retirements and dispositions with net carrying valuesgreater than ¥ , examine supporting documents (bills of sale,contracts, copies of checks) to verify proceeds and determine thatthe appropriate cost and accumulated depreciation were removedfrom the accounting records. Recomputed gain or loss.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR Fixed Assets and Concession Rights (Cont’d)Ref Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 8. Examine support for charges greater than ¥to repair andmaintenance expense accounts for potential items that should havebeen capitalized. Compare repair and maintenance expense accountbalances with the prior period and investigate any unexpectedchanges (or the absence of expected changes)._____ 9. Perform physical inspection of selected shelters in 3 major citiesand determine asset recoverability / realization._____ 10. Note down the depreciation policy under the Group’s instruction.Perform reasonableness test or detail recalculations to assessdepreciation / amortization expense and tie the total expense perthe property summary to the general ledger accounts._____ 11. Obtain or prepare schedules of lease and rental expense detail.Examine support for charges greater than ¥________ to determineproper classification. Determine that any new leases have beenproperly accounted for._____ 12. Test the calculation of capitalized interest, if appropriate._____ 13. Review the property, plant and equipment and related accounts inthe general ledger for unusual items; investigate such items noted._____ 14. Review minutes, agreements, UCC filings, and other documents(e.g., bank and loan confirmations) for evidence of liens, pledges,security interests, and restrictions on property, plant andequipment._____ 15. Determine the tax basis of accounting for property, plant andequipment transactions, and verify that any book-tax differenceshave been accounted for property.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR Accounts Payable, Accruals and Other LiabilitiesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by ______ 1. Obtain or prepare a schedule of accounts payable details as of thebalance sheet date: foot the schedule and trace the total to theaccounts payable balance in the general ledger.______ 2. Compare the list of accounts payable with those of prior periodsand investigate any unexpected changes (e.g. changes in majorvendors, in the proportion of debit balances, in the aging of theaccounts, etc.) or the absence of expected changes.______ 3. Review the accounts payable account in the general ledger andsupporting detail for unusual items. Investigate debit balancesand , if significant, consider requesting positive confirmations andpropose reclassification of amounts.______ 4. Obtain or prepare a schedule of accrued liabilities and deferredincome. Examine the composition and the computation of thoseaccounts considered significant or whether the change / lack ofchange in lance from the prior period is unexpected.______ 5. Compare the account balances with those of prior periods andinvestigate any unexpected changes (or the absence of expectedchanges).______ 6. Ensure the provision of welfare fund and staff welfare expensesare properly accrued and accounted for.______ 7. Review construction contracts and related documents for anyunrecorded liabilities and make adjustments if necessary.______ 8. Circularise the payable accounts with material balances.______ 9. Agree payable accounts with material balance to suppliers’statements or vouch to customer receipts, if available.______ 10. Perform a search for unrecorded liabilities at the year end byreviewing disbursements voucher and unpaid invoices overRMB after year end.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR Tax payableRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by ______ 1. For detailed procedures, please see PRC TAX PROVISIONAUDIT PROGRAMME.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR Short Term Bank LoansRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare a schedule and a movement of bank loan andrelated interest accounts by issue showing the following:Description (date of origin, type of debt, maturity, face amount,interest rate, timing and amount of payments): Activity in theprincipal and related interest accounts (beginning balance,additions, payments, ending balance)._____ 2. Test the clerical accuracy of the schedule in #1 above, and tracetotals to the general ledger. Compare the account balances withthose of prior periods and investigate any unexpected changes (orthe absence of expected changes)._____ 3. Confirm all debt account, including those paid off during theperiod, as of 31/12/2000. Information to be confirmed shouldinclude: principal and related interest due at end of period, terms,liens, security interests or assets pledged as collateral, andcompliance with covenants._____ 4. Test interest paid and accrued and tie expense to the trial balance.Perform an overall test of the reasonableness of interest expense bymultiplying the average interest rate by the average amount of debtoutstanding._____ 5. Vouch to supporting documents (bank-in slip etc.) to ensure thatrepayments have been made as expected and the year end balance iscorrect and correctly disclosed._____ 6. Obtain and review copies of all new debt agreements and anyexisting debt agreements for which we do not have a copy in ourfiles. Review to determine the terms, restrictions, and otherpertinent provisions of long-term debt._____ 7. Determine whether receivables, inventory, and / or property, plant,and equipment are pledged as collateral or subject to any liens._____ 8. Review short-term / long-term classification of debt for propriety.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR Share capitalRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare an analysis of all equity accounts progressingform the beginning of the period to the end of the period. Test theclerical accuracy of the analysis. Trace the beginning balances toprior period audit working papers and trace ending balances to thegeneral ledger._____ 2. Examine support for and determine the propriety of accounting forany changes in the equity accounts from the prior period._____ 3. Review minutes or other supporting documents for theauthorization for and the details of transactions that affected theequity accounts during the period._____ 4. If the company does not keep itsown stock record books:a.Obtain confirmation of shares outstanding from the registrarand transfer agent.b. Reconcile the schedule to the general ledger._____ 5. Analysis activity in the retained earnings account during the period;trace the beginning balance to the prior period audit wordingpapers; trace the ending balance to the general ledger; trace incometo the financial statements and support other changes asappropriate._____ 6. Obtain the calculation sheets of minority interests (MI) and reviewit. Ensure that all proposed adjustment related to retained earningsare also affect the results of MI.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR Commitments and contingenciesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Review all contracts and agreements to determine the capitalcommitment._____ 2. Inquire management and check board minutes, bank confirmations,contracts, loan agreements, leases and correspondence withsolicitors for indications of other guarantees, commitments orcontingencies.CLIENT .YEAR END 31 December 2000AUDIT PROGRAM FOR RevenueRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare a comparative analysis of sales (by product line,division, etc.) and other income accounts for the current andpreceding period and investigate acoounts that changed by thegreater of ¥ or 10%._____ 2. Select 20-25 sales transactions from throughout the period andsupport proper recording by comparing sales invoice information toshipping documents and tracing the invoice through the accountingsystem to recording the general ledger._____ 3. See Accounts Receivable step #10._____ 4. Review the other non-current credit accounts in the general ledgerfor unusual items._____ 5. Perform additional analytical review procedures as follows:See Accounts Receivable step #3._____ 6. Refer to Accounts Receivable for the procedures relating to tests ofcut-off of sales invoices and credit memos._____ 7. Examine support for the charges to the other non-current creditaccounts during the period._____ 8. Account for and test the numerical sequence of sales invoice and /or photos that is for completeness.CLIENTYEAR END 31 December 2000AUDIT PROGRAM FOR Cost and ExpensesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Obtain or prepare a comparative analysis of expense accounts(grouped by income statement classification ) and investigateaccounts that fluctuated by the greater of ¥ or 10~20%. Alsocompare each classification of expenses as a percentage of net saleswith prior period percentages and investigate unexpected changes(or the absence of expected changes)._____ 2. Review the expense accounts in the general ledger and thepurchases journal for unusual items; investigate any such itemsobserved._____ 3. Perform monthly analysis of salries, and identify any sales bonus orcommission to assess reasonableness._____ 4. Perform reasonableness test on the following items:a.shelters’ rental, electricity and subcontractors expensesbased on the fluctuation of shelters quantity.b.rental expenses for head office and sales centres.c.interest income._____ 5. Test any irregular items in “others” obtain adequate supportingdocuments and perform analysis._____ 6. Consider any commitment arisen from those rental contracts forshelters in each city and from those lease contracts for premises.。