四大审计底稿模板

四大审计底稿模板

篇一：XX审计工作底稿模板

审计署驻成都特派员办事处

审计工作底稿

索引号：第页（共页）

附件：页

[说明：审核人员提出2、3项审核意见的，审计人员应当将落实情况和结果作出书面说明，

经审核人员认可并签字后，附于本底稿后。]

篇二：四大审计底稿

Audit Program 31 December XX

Prepared by

Reviewed by

Approved by

Date

Date

Date

CLIENT

YEAR END

_____ 1. Compare the listing of cash and bank accounts with those of prior

periods and investigate any unexpected changes (, credit balances, unusual large balances, new accounts, closed accounts) or the absence of expected changes.

_____ 2. Review interest received in relation to the average cash and bank

balances.

Cash balances

_____ 3. (a) Obtain a copy of the list of balances of cash as at 31/12/1999 and

31/12/XX.

(b) Check casting and agree total with general ledger control account.

_____ 4. Scan cash entries noting any unusual items and make further

investigation where considered necessary.

Bank Balances

_____ 5. (a) Obtain a copy of the list of balances of bank as at the period end

date; and

(b) Check casting and agree total with general ledger control account.