Test clerical accuracy of inventory listing, Auditing

Assignment Help:

You have been assigned to carry out a stock take in a company. Your Audit Supervisor has given you with an audit programme.

As part of a briefing session to your juniors, you are required to explain the specific audit objective of each of the tests below and to which assertion does it relate.

(a) Observe client physical inventory count

     (i) make test count.

     (ii) look for indications of slow moving , damage or obsolete inventory.

     (iii) account for all inventory tags and count sheets used in making inventory count.

(b) Test clerical accuracy of inventory listing

     (i) Recalculate extensions and footing.

     (ii) Trace test count to listing.

     (iii) Vouch items on listing to inventory tags and count sheet


Related Discussions:- Test clerical accuracy of inventory listing

Classification of management representations, Classification of Management ...

Classification of Management Representations The thing to note is which during the course of the audit the auditor obtains various representations from the management which ca

Attempts to define true and fair, Attempts to define True and Fair It...

Attempts to define True and Fair It must be concluded that there has been slight attempt precisely to define fair and true. The Companies Act needs an auditor to report in

Communication with the expert, Communication with the expert If the aud...

Communication with the expert If the auditor intends to use the work of an expert then he must communicate with the expert well in advance to confirm the terms of engagement an

What is the role of audit trainee in managing the discrete a, what is the r...

what is the role of audit trainee in managing the discrete assignment?

Building societies - specialized audit situation, Building Societies - Spec...

Building Societies - Specialized Audit Situation Building Societies are organisations that exist to offer a savings and investment intermediate to the public and to lend to pe

#first audit#, #what are the procedures of conducting audit for the first t...

#what are the procedures of conducting audit for the first time#

Audit approach - audit of accounting estimates, Audit Approach - Audit of A...

Audit Approach - Audit of Accounting Estimates The accounting and auditing matters are mainly concerned along with recognizing the point in time at that the initial disclosure

Audit of the estimated warranty liability, Required: Describe a complete au...

Required: Describe a complete audit program for collecting relevant evidence for the audit of the estimated warranty liability. Approach: Develop specific assertions related to

Existence - plant and machinery, Existence - Plant and Machinery Howev...

Existence - Plant and Machinery However this should generally be checked through physical inspection, so a problem arises.  Items of machinery and plant can be numerous mobile

Co-operative societies, Co-operative Societies An audit in this case is...

Co-operative Societies An audit in this case is carried out as a normal audit except you should note that the auditor is appointed by the Commissioner of Co-operatives and alth

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd