审计要求KPMG
系统备份制度、核对(需抽样备份核对清单–参见附注)
1、完整在备份制度，包括数据备份及系统备份；
2、每天的自动备份文件应保留6天以上而不能每天自动覆盖；且要有每天的备份任务执行情况的检查记录；
3、应有多重的备份机制，如本地磁盘备份、磁带备份、光碟备份、异地备份；
4、应有完善的备用环境，如异地双机热备；
范围
所需資料、文件
要求
1
公司层面控制
IT部门架构图、IT人员职责说明
IT预算、策略和年度规划(2005-2007年)
IT内部、IT与业务部门、IT与管理层之会议记录
与第三方供货商之服务协议(若IT服务外判)
IT风险评估制度和报告
财务系统与其它系统间之数据流程图
IT内部审计报告和审计发现之跟进
1、完整清晰的部门架构以及职员职责说明；
2
信息安全
信息安全制度、用户信息安全意识
信息技术安全规章制度
令员工充份了解信息技术安全规章制度的措施
信息安全培训记录
1、制定完善的安全规章制度，并采取广泛的宣传措施将该制度灌输至每位公司职员。
2、规章制度写入员工手册并印发，新员工入职便能了解公司要求，并做定期培训，做好培训记录。
物理安全
机房物理安全规章
2、对拥有超级用户权限的人员应严格控制；
3
系统变更
系统变更管理
系统变更管理规章制度
系统变更审批、开发、测试(用户及IT)之步骤及记录(需抽样各阶段之文件及记录–参见附注)
1、要求有完整的系统变更流程，流程中包括紧急变更的处理流程；
2、变更过程中应有各种表单支持，如用户申请、上级审批、开发需求、IT测试、用户测试、实施记录、用户签收等相关表单；
4、机房显眼处应有机房管理制度；
用户权限设定
用户系统权限的列表
用户设置不同系统权限之制度和审批等步骤
不同权限是否显示在用户申请表上
(需抽样申请表格–参见附注)
1、用户权限组有详细的权限定义；
2、完整的用户帐号增加、修改、删除审批流程；
3、用户帐号审批流程中应体现具体的权限选择；
用户设定制度
增加、更改、删除系统用户的步骤
保安设施(如门禁系统、访客记录)
1、物理要求：门禁系统、烟雾报警器（置于地板夹层或顶棚夹层）、监控、UPS、空调（接UPS）、干粉灭火器、防火防水装修材料；
2、机房管理：专人管理钥匙、有访客记录、机柜门应上锁；
3、服务器管理：密码变更设置（文档/流程/频率）、密码策略（windows/sql用户密码强制策略、windows帐号锁定策略、密码长度8位以上、历史密码6次）、windows界面自动锁定、应急管理/流程（备用钥匙、密码文件密封置于机房上锁的柜子中或密封的信封里面）；
3、测试环境与正式业务系统环境应有严格区分，并有证据证明（可截图说明）；
4、紧急变更中应体现允许时候补走流程的内容；
5、系统中应有系统变更的日志记录，以方便查询历史变更；
系统变更上线
系统变更上线审批之步骤及记录(需抽样文件及记录–参见附注)
开发人员和上线人员之分工(开发人员没有生产环境之权限)之证明
5、对备份介质应定期进行恢复测试，有相关业务部门进行确定数据的准确性，并保留相关记录，该记录要求有用户、信息部门、管理层签字确认；
6、异地备份的物理环境应同于实际业务环境，以确保实际环境发生意外时备用环境能立即切换启用；
7、对于异地备份根据区域的不同可有不同的定义，不一定要求在5公里以上的间隔距离；
2、问题的处理应有跟踪反馈机制，确保问题被及时有效解决。
可重用旧密码次数
锁定用户前之容许错误登录次数
1、密码长度应大于8位、应由字母和数字组成或者再区分大小写、客户端密码变更的频率应有控制（如30天强制要求变更密码）；
2、错误密码登陆次数应不超过3次，且系统应用提示信息；
3、密码修改时应不允许与原密码相同的密码进行修改操作，应有历史密码控制策略；
4、对各种不同密码的变更频率及设置要求等应有完整的密码管理制度；
用户部门及IT部门审批程序,申请表格之处理和保存(需抽样申请表格,可和上面的样本相同)
1、完整的பைடு நூலகம்户帐号增加、修改、删除审批流程；
2、有与人力资源中心提供的入职、离职名单相匹配的用户帐号增加、删除记录；
系统密码设定
系统密码设定(应用系统层、操作系统层、网络层、数据库)
密码长度
密码最大更改日数
密码复杂性
2、有完善的费用预算机制，有经过授权并正式签发的费用预算文件；有与公司战略相匹配的IT策略及每年的年度规划；
3、内部、与业务部门、与管理层之间的会议记录；
4、签订相关服务合同；
5、完善的风险评估机制，或引进专业风险评估机构；
6、提供数据流程图；
7、应建立内审机制并定期内审，以辅助外审，建议引进专业机构定期内审。
4
系统开发
(如适用)
系统开发方法论
系统开发方法论
系统开发流程
系统开发流程(审批、开发、测试、上线)
数据转换
数据转换制度(审批、测试、方案制定)
5
信息技术运作
批处理工作
日常系统批处理工作监察(需抽样批处理核对清单–参见附注)
对于批量处理的事务应有完整的流程相匹配，如需要对数据源的确认、批处理完成后数据的校对。
用户权限审阅
用户系统权限之定时审阅和复核,及有关记录(需抽样各阶段之文件及记录–参见附注)
1、对系统用户帐号的申请及权限分配等，应有定期进行复核的操作，并有相关文档记录，且文档应由相关领当定期审阅；
超级用户
应用系统、操作系统、数据库超级用户的申请、管理、使用审核的步骤和记录
拥有超级用户的人员名单
1、对系统超级用户的使用应有审批授权制度，并有相匹配的流程；
开发环境和测试环境之逻辑或物理分开之证明
参数变更
应用系统、操作系统、数据库系统参数变更管理规章制度
系统变更审批、测试(用户及IT)之步骤及记录(需抽样各阶段之文件及记录–参见附注)
紧急变更
无法循正常变更流程的紧急变更管理规章制度、审批、测试(用户及IT)之步骤及记录(需抽样各阶段之文件及记录–参见附注)
备份定期恢复测试制度和记录(需抽样备份恢复测试记录–参见附注)
异地备份制度
异地备份之物理安全(需抽样异地备份转移记录)
用户问题管理
用户就系统有关问题之管理制度、问题处理、问题严重性分级、上报机制、问题汇总和审核制度(需抽样问题处理记录–参见附注)
1、对问题管理应有完善的机制，包括问题收集、汇总，按严重性、紧急性分级，以及上报机制。
KPMG重点审计程序审计步骤指南
Audit Program31 December 2000Prepared byDate Reviewed byDate Approved byDateYEAR 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.YEAR 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)YEAR 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.YEAR 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.YEAR 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 yearend.Determine that the sales were recorded in the proper periodthrough review of shipping documents, billings, sales register andother supporting documents.YEAR 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 expense, and write-offs with prior periods.Compare 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 ¥ that are more than180 days past due, and accounts with legal contingencies.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 have changedby the greater of ¥ or 5~10% from the prior period. Recomputed theending balance (and examine supporting documents for significantcharges as appropriate) and determine that the carrying amount doesnot exceed amounts properly allocable to future 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 and unipoles, oritems 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 period’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 the followingcharacteristics: capitalised interests, or capitalised legal fees,examine supporting documents (purchase contracts, paid checks,vendors’ invoices) to verify recorded cost. Challenge the estimateduseful 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.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.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.YEAR 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 TA X PROVISIONAUDIT PROGRAMME.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.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.YEAR END 31 December 2000AUDIT PROGRAM FOR Commitments （承付）and contingenciesRef Audit Procedures - Nature, Timing and Extent W.P. Ref. Performed by _____ 1. Review all contracts and agreements to determine the capitalcommitment（未来的资本性支出-已承诺支付）._____ 2. Inquire management and check board minutes, bank confirmations,contracts, loan agreements, leases and correspondence withsolicitors for indications of other guarantees, commitments orcontingencies.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 productline, 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 Receivablestep #3._____ 6. Refer to Accounts Receivables for the procedures relating to testsof cut-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.YEAR 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).注意各项与sales的比重变化，因为有可能其本身的变化来自sales的增或减_____ 2. Review the expense accounts in the general ledger and thepurchases journal for unusual items; investigate any such itemsobserved.注意采购成本被纳入费用_____ 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.。
KPMG培训资料课件
信息技术咨询与解决方案
总结词
信息技术咨询与解决方案是KPMG为企业提 供的一项重要服务，旨在帮助客户解决信息 技术问题、优化信息系统，以提高运营效率 和竞争力。
详细描述
KPMG的专家团队具备丰富的信息技术知识 和经验，能够为客户提供全面的信息技术解 决方案。他们协助客户进行信息系统规划、 系统集成、数据管理、信息安全等方面的咨 询，帮助客户提高运营效率和降低成本。同 时，他们还为客户提供创新的技术解决方案
总结词
企业战略规划是KPMG的核心服务之一，旨在帮助客户制定长期发展计划和目标 ，以实现可持续增长和竞争优势。
详细描述
KPMG的专家团队通过深入了解客户的业务、市场和竞争环境，识别机会和挑战 ，制定具有可行性和可操作性的战略规划。他们运用专业知识和经验，帮助客户 实现战略转型、优化资源配置、提高运营效率和盈利能力。
审计标准
遵循国际审计准则和职业道德准 则，确保审计结果的客观、公正 和独立。
财务报表审计
目的
对财务报表的合法性、公允性和一致 性进行审计，为投资者和利益相关者 提供可靠的财务信息。
内容
对资产负债表、利润表和现金流量表 进行审计，确认报表的真实性和准确 性。
内部控制审计
目的
评估企业内部控制的有效性，帮助企业识别潜在的风险和管 理漏洞。
。
2020年，毕马威中国在武汉 设立合伙人合伙人大会。
2021年，毕马威海南分所正 式业。
服务领域与业务范围
01
02
03
04
审计
为客户提供财务报表审计、内 控审计等。
税务咨询
协助客户处理税务问题、税务 筹划等。
财务咨询
提供企业融资、并购、重组等 财务咨询服务。
毕马威KPMG面试要注意些什么
毕马威KPMG面试要注意些什么毕马威（KPMG）面试要注意些什么四大会计师事务所对于初出校门准备寻找工作的求职者来说是一个不错的职业生涯起点。
作为一个从四大出来并且当过一次面试官的曾经的四大人，希望能和大家分享一下面试需要注意的事项。
因为我是从毕马威(KPMG)出来的，所以就简单介绍一下KPMG的文章吧。
工具/原料准备寻找四大工作机会的求职者面试注意事项：1第一，老生常谈，着装要正式。
在毕马威内部有很严格的行为准则(Code of Conduct)，其中着装作为日常工作纪律之一很被老板看中，曾经有一次某个老板跟踪某个穿透视装的女生到工位，然后把Department Head骂了一顿。
其实男生还好说，标准的黑色西服外套、领带、浅色衬衣就可以了。
注意事项：领带不要太花，衬衫也不要太时尚的那种。
毕竟审计行业是要求严禁的工作作风，和投行或者销售精英那种还有些不同，所以尽量避免引起面试官其他负面的想法。
另外，头发也不要太长，发型别太个性，周末或假日爱怎样怎样，毕竟这是职场，是工作环境。
2特别提醒女生注意一下面试的着装问题，很多女生可能觉得自己穿职业套装不合身或者体现不出来自己美丽、迷人的身材，因此选择在面试时穿的比较个性，我曾经见过穿的就像贵妇人似的，倒是迷人了，可我敢用么?说白了，招聘是找干活的人，不是要来养尊处优的。
面试时都这样，我怎么会不怀疑你在平时是不是这样?那我让你去艰苦的环境盘点你还能去么?注意事项：尽量穿套装，如果觉得直接买的套装不合适，可以考虑定做一套（但是不要花费太多）。
虽然在入职后大部分女生都穿的各式各样，但是在面试的时候得收敛一下，装也得装一下吧？毕竟是在找工作，留下一个职业的印象总是好的。
额外提醒一句，不要戴一个大的黑框、没镜片的装饰眼镜，据我了解几乎所有的面试经理对这样的应聘者第一印象都打了折扣。
3第二，关于英语的问题。
虽然现在学生们的'英语水平越来越高，但是也不乏虽然过了六级但是口语水平不太好的大学生，尤其是那些偏内向、腼腆的学生。
KPMG培训资料
07
kpmg特色服务介绍
kpmg特色审计服务
总结词
高质量、全面、细致
详细描述
KPMG的审计服务以高质量、全面和细致而著称。我们的专业团队拥有深厚的行 业经验和卓越的技术能力，能够为客户提供无与伦比的审计服务。
kpmg特色税务服务
总结词
专业、高效、策略性
详细描述
KPMG的税务服务以专业、高效和策略性而闻名。我们的税务专家团队不断关注税收法规的变化，并 能够提供符合客户需求的定制化解决方案，帮助客户实现税务优化。
实施审计程序
根据审计计划，审计师实施一系列审计程序，包括检查财 务报表、内部控制和治理结构的有效性等。
制定审计计划
根据初步了解的情况，审计师制定详细的审计计划，包括 审计时间表、人员配备、预算和风险评估等。
形成审计意见
在实施审计程序后，审计师根据收集到的证据和信息，形 成审计意见，并对被审计单位的财务报表、内部控制和治 理结构的有效性进行评价。
公司治理评价标准
01
评价公司治理的标准包括董事会结构、股权结构、股东权利、
管理层激励等。
公司治理评级体系
02
评级体系是评估公司治理水平的重要工具，通过对公司的治理
结构、机制、效果等方面进行评价，得出评级结果。
公司治理自查与评估
03
公司应定期进行自查和评估，发现问题及时整改，不断完善公
司治理结构和机制，提高公司治理水平。
公司治理的原则
公司治理应遵循透明、公正、责任、效率、风险控制等原 则，以确保公司的决策科学、管理规范、运营稳健。
公司治理的重要性
良好的公司治理能够增强公司的竞争力，提高公司的市场 地位和声誉，同时能够有效地保护股东和利益相关者的权 益。
kpmg精英计划
kpmg精英计划KPMG精英计划。
KPMG精英计划是由全球知名的会计师事务所KPMG推出的一项旨在培养和选拔优秀人才的计划。
该计划旨在为年轻人提供一个展现自己才华的平台，同时也为KPMG公司输送优秀的人才资源。
通过该计划，参与者将有机会接受KPMG专业团队的培训，参与各类项目，积累宝贵的工作经验，为自己的职业发展打下坚实的基础。
KPMG精英计划的申请条件相对较为严格，参与者需要具备较强的专业知识和技能，同时还需要具备优秀的沟通能力、团队合作能力以及解决问题的能力。
KPMG公司注重人才的综合素质，希望通过该计划选拔出真正适合公司发展需要的人才。
参与KPMG精英计划的人员将会接受全面的培训，包括专业知识的学习、项目经验的积累、团队协作能力的提升等。
KPMG公司将为参与者提供良好的学习和工作环境，让他们能够充分发挥自己的潜力，不断成长和进步。
在KPMG精英计划中，参与者将有机会接触到各类真实项目，与KPMG的专业团队成员一起合作，学习和应用专业知识，锻炼解决问题的能力。
这些项目将为参与者提供宝贵的实践经验，让他们在实际工作中得到锻炼和成长。
除了专业知识和项目经验外，KPMG精英计划还注重参与者的综合素质的培养。
在项目中，参与者将有机会提升自己的沟通能力、团队合作能力、解决问题的能力等。
这些能力对于一个优秀的会计师来说同样重要，KPMG希望通过该计划培养出既懂专业知识又具备良好综合素质的精英人才。
KPMG精英计划的最终目的是为KPMG公司输送优秀的人才资源。
通过该计划，KPMG公司希望能够发掘并培养出一批优秀的会计师和管理人才，为公司的发展壮大提供有力支持。
同时，该计划也为年轻人提供了一个展现自己才华的舞台，让他们有机会在KPMG这样的知名企业中实现自己的职业梦想。
总的来说，KPMG精英计划是一个既有利于年轻人个人职业发展，又有利于KPMG公司发展的计划。
通过该计划，参与者将有机会接受全面的培训，积累丰富的项目经验，提升自己的综合素质，为自己的职业道路打下坚实的基础。
kpmg审计报告
KPMG审计报告介绍KPMG国际会计师事务所是全球领先的专业服务机构之一，为各种组织提供审计、税务和咨询等服务。
该公司的审计报告是一份对客户财务报表的独立审计结果的陈述。
本文将根据KPMG审计报告的特点，从步骤思维的角度，逐步解析该报告的内容和重要性。
步骤一：背景介绍在审计报告的开始部分，KPMG会提供有关被审计公司的背景信息。
这包括公司名称、报告期间、财务报表类型等。
背景介绍的目的是使读者对被审计公司有基本了解，并为后续内容提供背景知识。
步骤二：审计范围审计范围是审计报告中的重要部分。
KPMG将解释他们对财务报表的审计覆盖范围，包括审计方法和技术。
这个部分阐述了审计团队如何收集、分析和验证财务报表的数据，以确保其准确性和可靠性。
步骤三：审计结论审计结论是审计报告的核心。
在这一部分，KPMG会总结他们对财务报表的审计结果。
如果发现任何重大错误或违规行为，他们将在此部分详细说明。
审计结论是投资者和其他利益相关者判断被审计公司财务健康状况的关键依据。
步骤四：审计意见审计意见是审计报告中的重要组成部分，也是读者最关心的内容之一。
KPMG 会根据他们的审计结果，给出对财务报表的意见。
审计意见通常分为四种类型：无保留意见、保留意见、否定意见和无法表示意见。
无保留意见表示财务报表真实可靠，保留意见表示在审计过程中发现了一些问题，但并不影响整体财务报表的真实性。
步骤五：其他信息在审计报告的其他信息部分，KPMG会提供一些与审计相关的补充信息。
这可能包括对某些会计政策的评论、对财务报表的附加说明等。
这部分信息对于帮助读者更好地理解审计报告的内容和结论非常有帮助。
结论KPMG审计报告是被审计公司财务报表的独立审计结果的详细陈述。
通过步骤思维的方式，我们可以逐步理解报告的结构和内容。
对于投资者和其他利益相关者来说，审计报告是评估公司财务健康状况的重要参考依据。
通过仔细阅读和分析审计报告，可以更好地了解被审计公司的财务状况，从而做出明智的经济决策。
四大审计事务所薪酬制度
四大审计事务所薪酬制度
四大审计事务所是指德勤 (Deloitte)、普华永道 (PwC)、安永(EY) 和毕马威 (KPMG)。
这些公司在薪酬制度方面一般有以
下特点：
1. 基础工资：四大审计事务所的员工通常享有一定的基础工资，该工资会根据员工的级别、经验和地理位置等因素进行调整。
2. 绩效奖金：四大审计事务所通常会根据员工的绩效表现给予相应的绩效奖金。
这些绩效奖金可能与公司整体业绩、个人目标达成和客户满意度等因素挂钩。
3. 提成奖金：在某些情况下，四大审计事务所的员工还有可能获得提成奖金，该奖金通常与公司获得的新客户或业务扩展有关。
4. 福利和津贴：四大审计事务所通常会提供丰富的福利和津贴，如医疗保险、退休金计划、带薪休假、子女教育津贴、餐费补贴和住房津贴等。
需要注意的是，四大审计事务所的薪酬制度可能会随着公司的政策变化而有所调整。
此外，由于员工的级别和地理位置的差异，他们的薪酬水平也会有所不同。
因此，具体的薪酬详情最好向相关公司咨询。
KPMG的BMP浅析
ＫＰＭＧ的ＢＭＰ浅析【摘要】经营风险计量程序（BMP）是毕马威（KPMG）提出的一种现代风险导向审计方法，它包括战略分析、经营过程分析、风险评估、经营计量和持续改进五个要素，构建了一个包括八个要素的客户经营模型作为战略系统决策的框架。
经营风险计量程序（BMP）是毕马威（KPMG）提出的一种现代风险导向审计方法，代表了现代风险导向审计方法的一个发展方向。
一、BMP的构成要素在BMP下，审计师把风险评价的焦点从交易风险导向转向客户战略经营风险导向。
BMP指导着审计师了解获取的重点、范围和深度，支持审计师得出有关客户经营结果和财务状况的预期。
构成BMP的方法和程序都是基于经营监督和计量的五个要素即：战略分析；经营过程分析；风险评估；经营计量；持续改进。
这五个要素以及它们之间的相互关系如图1所示：在战略分析中，审计师要分析客户经营所在的行业，分析客户在其行业内获取持续竞争优势的战略，分析对战略的成功实施造成威胁的经营风险以及客户对这些风险的反应。
在战略分析中，审计师对下列事项做出判断：客户是否具有占领当前市场领域的优势？外部力量是否对这些领域造成了威胁，以及根据客户的战略定位来看，会计选择是否适当？在经营流程分析中，审计师分析客户组织的关键经营流程，作为一种对构成每一流程的作业流、流程之间以及流程与个人和主体外的组织之间如何发生相互联系以及那些决定了这些相互联系强度的能力和竞争优势逐步获得广泛了解的手段。
在经营流程分析中，审计师识别重大的流程风险，逐步了解他们是如何被控制的。
审计师采用流程绩效的计量方法来识别客户流程与表现出相同流程优势的直接竞争者的类似流程之间的差距。
而且，审计师要获得对用来管理组织关键经营流程绩效的重要关键绩效计量方式的了解，并考虑这些计量方式在何种程度上可以用来作为确证性证据，来支持其对财务报表认定的预期。
在风险评估中，审计师要了解客户的风险管理流程，以及客户在多大程度上监督了那些对整体经营目标和经营流程目标的实现造成威胁的风险。
中国注册会计师审计工作的基本要求
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kpmg内审指南
Are controls in place to ensure that the value of receipts is the same as the value of credits to bank accounts? Are remittance advice forms provided to customers so that receipts can be easily identified and properly allocated to the appropriate receivables accounts?
25
Cash & Banking
High
26
27
Cash & Banking
High
Is all income received promptly identified, banked and reflected on the accounting system?
28
Cash & Banking
High
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Are monthly statements produced to show actual expenditure against budget? Are local statutory account filing deadlines adhered to? Are local statutory accounts fully reconciled to the results (Balance Sheet and Profit & Loss) that have been reported to Group? Are procedures in place to ensure that bank accounts cannot be opened or closed without the authorisation of senior management? Are bank mandates and other documentation reviewed regularly to ensure they are up to date? Are changes to bank mandates and signatories authorised by senior management? Are bank reconciliations prepared and then reviewed by an independent person on a monthly basis with all reconciling items followed up and cleared by the end of the following month? Have action plans been documented to explain any further work that is required to clear any outstanding items? Is access to electronic payments system available to specified staff only?